According to the Internal Revenue Service (IRS), a grant by a private foundation is Earmarked if it’s, “given under an agreement (oral or written) that the grant will be used for specific purposes.” At base level, the process of earmarking involves separating all or a portion of total revenue—or revenue from a tax or group of taxes—and allocating it to a designated purpose. Nonprofit organizations use earmarks to receive government aid that’s difficult to get through traditional competitive bidding. However, concern has been raised that earmarks are a means for members of Congress and private businesses to direct money toward personal projects. For-profit companies have created new charities for the sole purpose of receiving federal earmarked grants. In a more subtle manner, some companies have been caught channeling money to businesses through established nonprofits (especially universities). According to Pablo Eisenberg, a senior fellow at the Georgetown Public Policy Institute, explains that, “Nonprofit groups are to be created only to promote public interest, not just as receptacles to accept government aid for corporate interests.” Evidently, charitable groups that channel large proportions of their earmarked funds to for-profit companies are not supporting public benefit.