Budget on Temp. Restricted Income

[fstuart]

Every year, we receive a donation for one of our minister's housing expenses. I have a temp. restricted account set up for this, and I write cut him a check using the proper expense and release accounts.

My questions:

Is is appropriate to budget for this income in the restricted income (10-4286-000) income account?

Do you budget for the release account (10-4886-000) as well? I want the budget report to look right, and I get confused about budgeting for restricted income.

Thank you.