You can enter non-cash gifts and track the amount of their value. Non-cash gifts include donated artwork, stocks, bonds, time, land, etc.
You can configure through the BU Account Setup tab on the DE Config window whether or not non-cash gifts are booked to BU. See the Allow Non-Cash to Book to G/L topic for more information.
If this option is turned on and an overlay is defined, it trumps the GL Object Code defined for the sub-class. (See the NC Object Code topic for more information.