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The correct answer relates to the concept of imperfect obligations in the context of charitable purposes. An imperfect obligation is one that does not create a legal duty to perform a certain action, often related to moral or ethical duties rather than enforceable commitments. In this case, if the income is considered to arise from an imperfect obligation, there is no legal requirement to allocate that income for charitable purposes, making it unnecessary to do so.

In contrast, establishing a trust typically involves a legal commitment to manage income and capital for the benefit of the designated charitable purpose, which would necessitate allocation. Similarly, when additional funds are secured, it indicates an influx of resources that may be allocated, and it is implied that any available income should be directed toward its intended goals. Lastly, having only capital funds available likely means that any income derived from those funds would still warrant consideration for allocation. Therefore, imperfect obligations provide a context in which allocation is not mandatory, clarifying why this is the correct answer.