Is it permissible to transfer a sum of money designated for a specific country or for an orphan, to be spent in another country or for a different recipient than originally intended?

The intention to donate to a person entails nothing, and it is permissible to disburse the money to another person or entity. This is because the intention is not a vow unless it is verbally expressed, nor is it a gift unless the donee is aware of it and takes possession of it. Mental presence has no effect; rather, what matters is the verbal utterance or the action.