When someone makes a 12-month pledge but the pledge payments will carry over into the next fiscal year, how would you record the gift in the next fiscal year? Example, the gift is for the Annual Campaign, 2009 Annual Fund, 09March Appeal.
 

There really is nothing for you to do. The pledge is counted as revenue when it is pledged. Any payments taken against the pledge are not counted as revenue - but they are counted as cash flow and they were a result of the same Campaign/fund & appeal as the original pledge. In fact, you wouldn't ever want to change the CFA structure on a pledge payment or you create all kinds of fund balancing havoc because the payments won't balance back to the pledge.

 You would treat this as any other pledge with your normal process of reminders, write offs, cash flow projections, receivables balancing on whatever basis you do those. (I do reminders once a month & write offs that are a result of the write off policy once a month as well. Receivables are balanced daily and cash flow projections are done annually with finance and the auditors when they are revaluing all your receivables and planned gifts)

We have this situation frequently.  There is really nothing to do. Pledge is on record for 2009 and the payments received.  The payments received in 2010 are still linked with the fund/GL.  For us, the annual fund GL# is the same each year so money ends up in same account as 2010 Annual Campaign gifts.  You could have them in different GL# is you needed for some reason. 

To me the issue is more one finance office deals with as to outstanding money, directing 2009 payments received in 2010 to appropriate GL#.  For us, RE is seamless and gift entry continues as usual.  Reports run for the audit, show anticipated income for 2010 and beyond for any pledges made in 2009 or previously.