How can I record donations as both Income and Restricted?
You will record your income as normal with a Deposit.
Now you want to carry that balance forward so you want to move the money to a restricted LT account but still want the income to show on the Income statement.
You will create a Journal (GJ) entry that will move money out of your Equity (debit) account into the Restricted LT account (credit) for the balance of your Income account (or the amount of the restricted balance).
Then when you run end of year the Income will wash into your Equity account bringing it back to the correct balance and you will then be able to track that LT account as it will carry forward it's balance into the new year.
If you make payments for the Restricted account you will want to first reduce the Restricted LT account to zero before recording expenses (if there is not enough income balance to cover the cost).