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If you receive cash, simply document it as such and be sure there are
plenty of checks and balances and internal receipts along the way to
document who passed what amount to whom and when, not to mention the
receipt to the donor.
Your internal audit department can help you define and set up these procedures, but here are some simple ones that can be implemented.
If it's truly anonymous you can record under an anonymous donor record, but first make every effort to identify the donor.