@Whitney Ffcf ,
NPO revenue accounting should be setup to track unrestricted and restricted funds -- no matter if they are received through grants, contracts, memorials, gift cards, or a spare change jar left at a business. If the donations are to be used at the donor's direction for Program ABC, OR if your social media communication/fundraising drive mentioned Project ABC, they're earmarked and Gift Card Donation - Program ABC (a revenue account) should be used. If there was no specific program mentioned, then it's up to the discretion of the NPO, and Gift Card Donations - Unrestricted (also a revenue account) is used.
Definitely run this by your NPO's CPA firm, they may have additional guidance. This is an issue for every NPO, it is extremely important for transparency.
