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For EOY, we usually recommend a Top 20 or 30 list. There are some good practices of who should be included on that list:

• Look at those who give annually,
  Consider asking donors who give once or twice a year to consider making an end-of-year donation.

• Look at those who give irregularly
  You likely have some donors who give as money comes up. End of the year is a great time to let them know your need

• Look at those who give only when asked
  Many donors aren't able to make monthly commitments but would love to give towards a need once a year. Look at your list and find those donors. 

• Look at those who have never given but might be open if asked again.
  Take a look at your prayer list and consider asking people who may not have been asked in a year or two. It's possible their situation has changed and would be open to giving. 
  
  
• Lapsed donors (non-current), who have stopped their regular recurring giving, and those who may be at risk of leaving your team. While monthly or quarterly giving might not fit with this donor's current situation, sometimes a special gift does. 
  
  
• Anyone who has given a one-time gift in the past 3 years. 
  
  
• Who NOT ask: Those you've asked for a special gift or increase in regular giving in the past 3-6 months (your discretion). 

Your database can help you determine this. Run reports from the last 3 years and take a look at your list. Filter by: Gift Type/ Special, Last Gift/ Last 3 Years.