RM should allow for a "conditional" pledge where the revenue is not booked nor recognized per GAAP, however, it can be entered and identified so it has visibility for donors, as well as actual payments can be matched to a conditional pledge (where the conditions were met and a payment is received).  Requirements:

(1) Ability to create a conditional pledge and save it to a donor’s record, but not create a posted transaction in CRM that is included in the Post to GL functionality, (2) Record the donations received toward conditional pledges as pledge payments applications, (3) Record the donations to revenue based on the donor intent, included any applicable gift fees, (4) Ability to adjust or close conditional pledge, (5) View the installments, installment amounts and balance of a conditional pledge, and (6) Distinguish between a conditional pledge versus other types of pledges​.