Praise be to Allah the Lord of the Worlds. May His peace and blessings be upon our Prophet Mohammad and upon all his family and companions.
It is prohibited (ḥarām) for mosque construction committees to utilize any portion of donations intended for building a mosque for purposes other than those for which they were specifically collected. The fundamental principle in the disbursement of donations is that they must be spent according to the intention and condition of the donor. In light of Islamic Law, the donor occupies the same status as an endower (wāqif), and , in principle, the condition of the donor must be adhered to; thus, funds may only be spent in the specific channels intended by the donor.
Imam al-Haramayn al-Juwayni (may Allah have mercy on him) stated: "Recourse is to be had to the condition of the endower (wāqif) regarding the observed criteria for entitlement (istiḥqāq), the designated amounts, the sequence of distribution, and the grouping of beneficiaries; for the endower is the provider of the benefit, and he holds the prerogative to determine the manner and extent of that benefit." [Nihāyat al-Maṭlab, Vol. 8/P.362].
Imam al-Shirazi (may Allah have mercy on him) also stated: "The yield (ghallah) is to be spent according to the condition of the endower, whether in terms of preference, equality, prioritization, sequence, or the inclusion or exclusion of certain individuals based on specific attributes; this is because the Companions (may Allah be pleased with them) made endowments and recorded their specific conditions." [Al-Muhadhdhab, Vol. 2/P.328].
In conclusion, it is not permissible to spend any portion of the collected donations on car rentals or any other administrative expenses. To avoid falling into sin, those in charge of the committee must collect separate donations specifically designated for the administrative and logistical costs of the construction committee, provided that the donors are explicitly informed of this purpose. And Allah the Exalted knows best.