@RCBC_1611
Presumably, these are considered restricted funds, which are subject to expenditure for a specified purpose. If so, set up an equity (net assets for NFP) account for the fund called "Donor Restricted - Fund XYZ" and record all of the funds contributed or pledged to that account. When you spend the funds, reclassify them to the appropriate revenue account with a journal entry: debit Donor Restricted - Fund XYZ, credit the appropriate revenue account.
