WANTED: TAX ACCOUNTANT FOR POETS!

Supposedly, ref last post, Poets in Need can't take donations earmarked for specific poets. See, this confuses me. When nonprofits raise money for specific projects, peeps make checks out to that charity and it's earmarked for a specific project, e.g. a hospital raises funds for a particular X-ray machine versus general operational funds. So why can't Poets in Need take donations for specific poets?

Some tax accountant needs to come to poets' rescue. Anyone? Moi audience is the internet, yah?