If at all possible, get the name of the person who handles donations, and use "Dear [Name],". It's worth the call to get the name!

But if not, I often just go with "Hello,"

I wrote a post on donation letters (and have a sample available for download) at:

www.schoolauction.net/index.php?cID=116

Roger Devine
SchoolAuction.net

Hello
WHen writing out letters to solicit donations, what do you use as the saluation?

Dear Community Relations Manager
To whom it may concern
Please advise
Thanks