In my opinion it is unethical.

THIS IS FUNDS HELD FOR A SPECIFIC PURPOSE.EG. THIS MONEY IS EARMARKED FOR A XMAS GIFT.

W. A. McCleary has written:

'Earmarking government revenues in Colombia' -- subject(s): Appropriations and expenditures, Revenue, Revenue sharing, Special funds

The term used when federal funds are allocated to states or districts in the form of project grants or contracts is called earmarking. Earmarking allows specific funds to be designated for a particular purpose or project in a specific region, as determined by the federal government.

Pork barrel spending and earmarking are both terms used to describe the adding of questionable appropriations to the federal budget. These appropriations are generally for projects in Congress representatives' districts back home.