Accounts used for both income and expense

We are a religious organization and use QuickBooks Premier Nonprofit Edition 2020. My problem is that we have several accounts where there is both income and expense. For example, congregants can donate to a Building fund. These donations will then be used to pay for repairs and maintenance of our building.

If we use 2 different QB accounts (income & expense) we can't see the net value. Another example is religious school income & expense. Parents pay "tuition" and there are expenses for supplies, etc. As above, we'd like to know the net amount. 

I know we can enter a negative value for an item in an income account but it doesn't seem appropriate. Any help would be appreciated.