A donation subject to a general direction from the donor that the gift be used in a particular program operated by the qualified donee is acceptable, provided that no benefit accrues to the donor or anyone not at arm's length to the donor. Donors cannot choose the specific beneficiaries of their donations but can still give to a particular program once the charity has identified a beneficiary. The qualified donee must be able to reallocate the donated funds within the program as it deems appropriate. If the donor retains too much control, the donation will no longer be considered a gift at law and an official donation receipt cannot be issued.