12.11 Good to know — donations

Anonymous is a first-class gift. No donor is required, no name is invented, and the money counts everywhere money counts — it simply never inflates a donor count.
A donation is money received, and only that. Promises not yet kept (pledges) and gifts in kind are not recorded here; record the gift when the money arrives, and let the narrative carry the occasion.
The receiving account is not a detail. A donation cannot post without one, by design: money recorded as received must have landed somewhere the books can point to.
Posted gifts are corrected by reversal, never by editing — the reversal is itself a record, so the story of a mistake stays tellable.
Restricted is a chart line, not a label. The restricted/unrestricted split lives in the income accounts designations point at — set the designations up along that line and every report downstream honours it for free.