In-kind contributions are an important source of revenue for Head Start grantees. How much of non-Federal share, if any, should be prorated between Head Start and other funding sources has been an issue only for the grantee that allocates each line item. The director pointed out that if she prorates in-kind facilities donations, a significant portion of the grantee's in- kind contributions, she would have to find other ways to meet in- kind requirements. Because no other funding sources require in- kind contributions, the director now allocates the entire amount to Head Start. Again, the director feels that some guidance from the Head Start national office would be helpful on this issue.