Care must be taken that the purpose of earmarking is not
defeated. Thus the use of earmarked funds to defray the expense of particular
items in your budget has the effect of reducing, pro tanto, the amount of
general contribution needed to be applied to the budget. In effect, this
practice may result in there being no difference between an earmarked
contribution and one not earmarked. For example: A friend may earmark a
contribution to the Bahá'í International Fund. To apply this to the
contributions to the Bahá'í International funds from your National Fund would
be wrong unless the earmarked so specifies. Funds earmarked merely to the
Bahá'í International Fund should be sent to the World Centre in addition to
whatever contribution is made from the National Fund.
- The Universal House of Justice (From a letter dated 29 January 1971 to a National Spiritual Assembly, published in a compilation of extracts concerning "The Need for Care in Handling
Bahá'í Funds; compilation: ‘Lights of Guidance’)