At the time of the earliest reports, the contributions intended for division between the Sephardim and the Ashkenazim were usually sent to Nathan Marcus Adler, chief rabbi of England, who forwarded the proper amounts to Raphael Meir Panigel, the Hakam Bashi, and Rabbi Samuel Salant, Chief Ashkenazi Rabbi of Jerusalem.
The agreement of 1871 with the Sephardim had become obsolete by that time, and to strengthen their position in America the Sephardim, following the example of their opponents, began to issue, in 1891, similar reports, entitled "Ha-Moreh li-Tzedaḳah" (The Guide for Charity).