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In this QuickBooks Online tutorial by Enoch Garcia of Honest Accounting Group, the process of recording donations or charitable contributions is outlined in three steps. First, users need to set up a vendor by going to the expenses section, selecting "new vendor," and entering the donation entity’s name and details. After saving the vendor, the second step involves creating an expense or check, depending on the payment method; a check can be used for handwritten transactions, while an expense is suitable for debit card transactions. Finally, users will select an existing donations account or create a new one, completing the donation recording process.