If you enter them one at a time via EMC / Customer Service, the recommendation is to specify the donor first name as "Luminaria" and last name as "Donation". If entered via the Batch_data_entry.xls application, the transactions are posted in that manner.

I've got a prototype report that filters out online and offline luminaria transactions based on that approach. I'll be posting it to the ROCN IG page within a few days.

And, no, to anticipate the question, there's no way to enter dedication text for offline donations.

/Rick