This is very timely, and something we're currently wrestling with. One approach we've looked at is to 'bake' all of our overhead and operational costs into all of our program budgets, because the reality is that we need these costs to run our programs. We clearly communicate this in our breakdown of how much each program costs to run, and how much we need to raise for each child to receive services. That way, if someone donates specifically to a program, a portion of that is still going to overhead/operations.