It is not possible to accept a free grant of land from the
government to be used as a Temple site. The principle of not accepting gifts
from non-Bahá'ís for strictly Bahá'í purposes applies to receiving free grants
of land from non-Bahá'ís, whether individuals, institutions, or governments.
There is no objection, however, to accepting free plots of land from the
government or civic authorities if such plots are used for Bahá'í cemeteries or
such institutions that are charitable or humanitarian in nature, such as
schools.
- The Universal House of justice (From a letter dated June 15, 1972;
Developing Distinctive Baha'i Communities, NSA of USA, 1998 edition)