Run the Consecutive Years Report.

OR
 

  1. Create a new constituent query.
  2. On the Criteria tab, select the following criteria:
    Summary Information, Summary for Gift, Total Number of Gifts greater than or equal to 1
    Filters: Gift date between date range for the first year
    AND Summary Information, Summary for Gift, Total Number of Gifts_2 greater than or equal to 1
    Filters: Gift date between date range for the second year