May I assume you mean donations to a church by its members?  Yes, you could
do that with Access, but you will need to provide more information about what
you hope to accomplish.  Do you want to track individual donation records?  
Total donations by month?  Pledges and tithes only, or are you including
loose plate offerings and other income such as by groups using the building?  
How about gifts, grants, and trust funds?  Details needed.