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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. 

Your database can help you determine this. Run reports from the last 3 years and take a look at your list.