To make sure most of your charitable contributions go to programs, not fund-raising or administrative costs, review the Council of Better Business Bureaus' Annual Charity Index. The 1995 edition profiles 207 charities and includes details on spending. It costs $14.95 (plus sales tax in Virginia and New York). Send a check payable to CBBB to Charity Index, Council of Better Business Bureaus, Dept. 023, Washington, D.C. 20042-0023.