Very helpful reply.  Thanks for the straightforward approach.  Yes, I am frequently lost.  It is a 501(c)3.  I believe in this case the company does an honest job of explaining to the donors that the goal is not to pass the money straight to the employee but to support their role.  And the company pays at least half the salary of each employee from unrestricted funds.  Am thinking I'll work with them to record those funds under programs and then expense out a percentage of the staff salaries to programs as well.