If an employee pledged $3,000 through payroll deduction over 26 pay periods, which in most cases covers two fiscal years.  On the donor honor roll, do you acknowledge him/her under the $3,000 gift category or for the total amount paid for the particular fiscal year?

This depends on your organizations policy for giving clubs. We have annual giving clubs, so we would put them in a giving club that reflects their annual donation. We use attributes to track our giving clubs because in some cases we would use revenue, some cases we would use cash flow and in some cases we would use a combination to determine which level they fall into. (Compounded by Multi- year pledges starting in years after the pledge was made, etc.)

If you booked the $3,000 as a pledge then recognintion would be during the fiscal year of the pledge.  It doesn't matter that the payments span the FY change. 

 Just be consistent. If you recognize one employee this year for the full $3000 pledge even though it will be fulfilled over 2 fiscal years don't turn around next year and say it's what came in and not what was pledged unless you are clear up front about change in policy. I don't know about where you work but the employees here who pay attention to that sort of stuff really notice the inconsistencies. And that's a can of worms you don't want to open.

laura

Just a thought for the future --

Our employee giving program, payroll deductions always balances to $0.00 on June 30th.  If they pledge $3,000 for the FY and there are only 20 paychecks left, we divide the gift by 20.  If 6 paychecks left, divide by 6.  We end each fiscal year with our emplyees owing nothing, then we get a new pledge for the next year. 

How would you list a large $$ donor giving quarterly where one payment falls in different fiscal year?  Your procedures should be the consistent.  As of 2008, we changed our procedures for our annual campaign listing to be "$ received in calendar year," instead of pledge amount. This is noted on the list.  We did carefully look over list to be sure we would not causing any problems.  We found that donors doing monthly/quarterly payments in general were making payments in previous/next annual campaign and it would not change the level of their listing.  Capital campaign spans several fiscal years.