I think of it this way: If anything arrived in the clerks' office in a gray envelope then it's a donation. We must include it in the deposit (because we can't "store" donations in the office). So you process it as a donation from a donor called "Unknown." And if you don't know which category to use then you make it a tithing donation. (These instructions are in the wiki.) Later, if you find out who the donor really is or what the category was really supposed to be then it's extremely easy to correct that in MLS. Meanwhile, the money is safely sitting in the bank.
My real name is Greg Anderson.