@BoosterMom 

A liability doesn't need to be legally binding but donations that aren't legally binding (unrestricted funds) must be recorded as income for your NP.  Since it is recorded as income, you can't also record it as a liability because both are credits in double-entry accounting.  If these were legally binding liabilities (restricted funds), then you could record them as a liability (actually equity is more appropriate), because the donations are not considered income until the restrictions are removed.

To move the funds to bank sub-accounts, first, create the sub-accounts in your chart of accounts.  Under 'Save account under', select the bank account where the funds are on deposit.  Then, transfer (New > Transfer) the amounts to their appropriate sub-account.  That will keep all of the funds in the same bank account on your balance sheet but they can be displayed as separate sub-accounts so you don't have to keep track of them in your head.  Hope that helps.