Hello there. I'll assist you in establishing a budget for a sub-project in QuickBooks for Mac.

To begin, you can create a category account for the podcast for setting up a budget.

To add an account:

1. Navigate to the Lists menu and choose Chart of Accounts.
2. Select Create +.
3. From the Type dropdown button, choose the account type.
4. Fill in the account details.
5. Click on OK.

To set up a budget:

1. Go to the Company menu and select Set Up Budget.
2. Click on Next in the Creating a Budget screen.
3. Determine the fiscal year for this budget.
4. Choose the created account for your budget, then hit on Next.
5. Complete the other necessary fields.

Furthermore, you'll need to make a service item for the podcast and use the podcast income account to track the amount. Then, use this to record either invoices or sales receipts.

If you track podcast donations, you can designate the item as Podcast Service and Podcast Donation for the account during configuration. Generate an account/category and name it Podcast expense for its expenditures.

QuickBooks for Mac offers six types of budget reports. You can create these after you set up a budget. Visit this article for reference: Create reports in QuickBooks Desktop for Mac.

I'm always ready to give you the information you require for managing budgets within the program. I will respond to you promptly. Take care.