I am not a tax expert..maybe one of our accountants on here can help but the more I kept reading the more I am sure if you designate your $$$ or property to a specific reason then by the IRS laws you have to use the $$$ for that purpose. If my mothers estate was 10 million dollars and she wanted it to be used as an ant farm then legally I believe they would have to follow her wishes...same as wills etc or $$$ be donated for a football program at a college or a scholarship.
Nonprofits: USA.gov
Most people who donate funds to a charity, trust they will use it to the best of their knowledge so rarely do they specifie where it is to be used. One of the beauty of
GuideStar nonprofit reports and Forms 990 for donors, grantmakers and businesses is you can review the charity and are they following the statement used for tax exemption. It is also another reason to review Annual Statements to see if the $$$$ is being used the correct way. Organizations are open for audits and could lose their exemption.