QB Issue Resolution:

You can by issuing an invoice, but in QB an invoice is a final sale which impacts on your income


a pledge is a promise, nothing more, and IMO should be entered on an estimate.  Estimates are non posting so if it falls through, no impact on the financials

Resolution for Issue 'Can you use accounts receivable to track pledges' available: Yes (Solved).
Source: Intuit Community forum.

Can you use accounts receivable to track pledges: this issue or error code is a known issue in Quickbooks Online (QBO) and/or Quickbooks. Support for this issue is available either by self-service or paid support options. Experts are available to resolve your Quickbooks issue to ensure minimal downtime and continue running your business. First try to resolve the issue yourself by looking for a resolution described below. If it is a complex issue or you are unable to solve the issue, you may contact us by clicking here or by using other support options.

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