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 contributions 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 for the Baha'i International Fund. To apply this to the
contribution to the Baha'i International Fund from your National Fund would be
wrong unless the earmarking so specifies. Funds earmarked merely to the Baha'i
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 July 1971 to a National Spiritual Assembly; included in
a compilation prepared by the World Center concerning "The Need for Care
in Handling Bahá'í Funds", sent to all National Spiritual Assemblies on 22
November 1985; Compilation: ‘Baha’i Funds’, prepared by the Baha’i World
Center)