Non-Profit Restricted vs Unrestricted Funds & Budget Lines

Thanks for reaching out to us on the Community page, Mike. 

In regards to your restricted fund accounts that are created for charities, you can also create these accounts themselves in QuickBooks in the chart of accounts section, but there isn't any specific functionality for this in the Quickbooks product.

You may set up your income and expense categories by going to the Chart of Accounts. Additionally, I advise speaking with an accountant about the proper account type and level of data to use when handling unrestricted, limited, and designated charitable contributions. This is to ensure that you're appropriately generating categories.

Once you determine their exact account and detail type, here's how to set up the categories:

1. Hover to the Accounting menu and then select Chart of accounts.
2. Click New.
3. For expense, choose the Expense Account Type and select a category in the Detail Type. And for income, pick Income Account Type and then pick a category in the Detail Type drop-down. 
4. Name the account and enter additional details.
5. Click Save and Close

I'm adding this article for more details about keeping your categories organized: Add an account to your chart of accounts in QuickBooks Online.

If you have more questions about the category set up in your accounts, please let me know. I'll get back to help. Have a nice day and take care!