“A corollary to the sacred obligation of the friends to contribute to the Funds of the Faith, is the direct and unavoidable responsibility of each Local and National Assembly to educate them in the spiritual principles related to Bahá’í contributions. Failure to educate the friends in this aspect of the Faith is tantamount to consciously depriving them of the spiritual benefits accruing from giving in the path of God.”

Letter from the Universal House of Justice, dated April 13, 1975, to all National Spiritual Assemblies receiving assistance from the Bahá’í International Fund, in Lights of Guidance, par. 841

“The National Assembly should neither feel embarrassed nor ashamed in turning to the friends, continuously appealing to them to exemplify their faith and devotion to the Cause by sacrificing for it, and pointing out to them that they will grow spiritually through their acts of self-abnegation, that the fear of poverty should not deter them from sacrificing for the Fund, and that the assistance and bounty of the Source of all good and of all wealth are unfailing and assured …”

Letter from the Universal House of Justice, dated February 9, 1967, to various National Spiritual Assemblies, in Lights of Guidance, par. 869

“As it has already been pointed out ... it is important for the National Spiritual Assemblies to work out ways and means of creating a sense of belonging in the hearts of the believers. One of the ways this can be done is to bring to their attention the needs of the Fund.”

Letter from the Universal House of Justice, dated February 9, 1967, to various National Spiritual Assemblies, in Lights of Guidance, par. 847

“All donations and contributions should be offered to the Treasurer of the Assembly, for the express purpose of promoting the interests of the Cause, throughout that locality or country. “

Shoghi Effendi

“The Guardian would advise your Assembly to continue impressing upon the believers the necessity of their contributing regularly to the national Fund, irrespective of whether there is an emergency to be met or not. Nothing short of a continuous flow of contributions to that Fund can, indeed, ensure the financial stability upon which so much of the progress of the institutions of the Faith must now inevitably depend.”

Shoghi Effendi

“The friends must understand that whilst no Assembly or individual may force the friends to give to the Faith; such giving has been considered in our Teachings as a spiritual obligation and an act of sacrifice, which is closely related to the spiritual development of the individual believer. “

The Universal House of Justice

“These Assemblies should not hesitate, nor be diffident, in speaking of the Fund to the believers. The friends in the mass teaching areas… are full and equal members of the Bahá’í community; they should know their blessings and responsibilities… Service to God and His Cause is the heart of the life of every true believer and contributing to the Fund is a vital aspect of such service. “

The Universal House of Justice

“Real growth of your material resources will come about through two primary means: increase in the number of believers, and increase in the effectiveness of the education of the believers concerning their spiritual obligations, among which is the financial support of Bahá’í institutions.”

Letter written on behalf of the Universal House of Justice, dated April 26, 1993, to the National Spiritual Assembly of the United States

“The National Spiritual Assembly has the responsibility to ensure that contributions received are properly receipted, and satisfactory accounts kept of all receipts and disbursements. While the Treasurer normally is the officer in charge of such a sacred obligation, this does not mean that other members are thereby relieved of all responsibility, or are deprived of their right of access to details related to the current operation of the Assembly, in all its aspects. “Such right and responsibility vested in the individual members of the Assembly do not vitiate the confidentiality of Bahá’í contributions, since the information made available to the Treasurer or other members of the Assembly is to be treated in strict confidence.”

Letter written on behalf of the Universal House of Justice, dated January 11, 1977, to a National Spiritual Assembly, in “The Need for Care in Handling Bahá'í Funds”, a compilation of extracts published in Bahá'í Funds: Contributions and Administration, Canada

“Real growth of your material resources will come about through two primary means: increase in the number of believers, and increase in the effectiveness of the education of the believers concerning their spiritual obligations, among which is financial support of Bahá’í institutions.”

Letter written on behalf of the Universal House of Justice, dated April 26, 1993, to the National Spiritual Assembly of the United States

“It is important for your Assembly, in [the] future, to explain to persons who are entrusted with the money of the Faith that in view of the National Assembly’s obligation to protect Bahá’í funds, the Assembly will hold them responsible for all monies they receive, and they should therefore render proper accounts to the National Spiritual Assembly, be faithful custodians of God’s trust, and be assured that such honesty and faithfulness will be richly rewarded from on High.”

Letter written on behalf of the Universal House of Justice, dated May 18, 1980, to a National Spiritual Assembly, in Lights of Guidance, par. 864

“Regarding the local funds, it is suggested that until such time as the friends have developed the habit of contributing regularly and freely, any Local Spiritual Assembly which has a large community might appoint a small committee to assist the local Treasurer in the discharge of his responsibilities. Such committees could be appointed after consultation with the Auxiliary Board member or assistant for the area. Great care must be taken in the appointment of the members of the committees; they must be both trustworthy and conscientious and must be imbued with awareness of the importance of maintaining the confidentiality of contributions to the funds.”

Memorandum issued by the Universal House of Justice entitled “Development of the Local and National Funds of the Faith”, included with a letter, dated August 7, 1985, to National Spiritual Assemblies

● To render general assistance to the Treasurer, as needed, to issue receipts or keep the accounts.

● To arrange inspirational talks and discussions at Nineteen Day Feasts or at specially called meetings.

● To receive donations of money on behalf of the local Treasurer and make deposits under the Treasurer’s supervision. To receive gifts in kind, arranging for their sale and for handing over the proceeds to the local Treasurer.

● To receive written pledges from the friends.

● To assist with the Online Contribution System The assistant treasurer does not have to be member of your community, and can reside anywhere.

“We fully realize the problem of additional clerical work in forwarding small contributions to the Holy Land ... but care must be taken not to violate for any reason the right of the individual believer to earmark his contribution. “The need, therefore, is to make clear to the individual believers and local Spiritual Assemblies how they should express their ear-markings so that the National Assembly can know whether a contribution is intended to be towards any particular segment of the national budget or to be a separate contribution merely passed through the National Assembly. In view of the Guardian’s statement one should assume that, unless there is an indication to the contrary, an earmarked contribution is intended to be over and above the allocation made out of the National Fund.”

Letter from the Universal House of Justice, dated January 18, 1996, to the National Spiritual Assembly of the United States

“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 Bahá’í International Fund. To apply this to the contribution to the Bahá’í International Fund from your National Fund would be wrong unless the earmarking so specifies. Funds earmarked merely to the Bahá’í International Fund should be sent to the World Center in addition to whatever contribution is made from the National Fund.”

Letter from the Universal House of Justice , dated January 29, 1971, to a National Spiritual Assembly, in Lights of Guidance, p. 264

“This question of proper accounting for earmarked funds is very important. The account books of any Assembly should be designed in such a way that will always clearly distinguish between earmarked funds and funds freely at the disposition of the Assembly, so that there will be no danger of the Assembly inadvertently commingling them and spending earmarked funds for the wrong purpose.”

Letter from the Universal House of Justice, dated August 6, 1984, to a National Spiritual Assembly, in Lights of Guidance, p. 265

“We have been asked to call your attention to the principle that earmarked funds such as those for the purchase or maintenance of properties, for special teaching projects, etc., should not be used for other purposes, but should be held in a special account until expended for the purpose for which they were given. This is true whether the funds are from the World Center, from individuals or from other sources. If the project for which the funds have been given is abandoned, the contribution should be returned to the donor unless he agrees that it may be used for other purposes. Strict adherence to the principles regarding the earmarking of funds is extremely important for many reasons, including the maintaining of the confidence of the friends in matters pertaining to the Fund.”

Letter from the Universal House of Justice, dated January 29, 1971, to a National Spiritual Assembly, in Lights of Guidance, p. 264

“The beloved Guardian was very emphatic that contributions to Bahá’í funds, given for specified purposes, may be used only for those purposes, unless the donor consents to a change. If the Assembly cannot use the contribution for the purpose specified, it may refuse to accept it. Alternatively it could consult the donor and suggest that he release the contribution for general purposes or transfer it to another specified one, but no pressure should be exerted to force his acquiescence. On the other hand, once money has been contributed to an Assembly, it is the property of that Assembly, even though earmarked for a specific purpose, and the donor has no right to change its purpose unilaterally. The Assembly, however, may, at its own discretion, accept his request to do so.”

Letter written on behalf of the Universal House of Justice, dated December 30, 1984, to a National Spiritual Assembly