Assuming that the contacts are in column A, and that some of them are couples/households, and you are working in Excel:
Create the Household name column from the original Name column, like "Mike & Sally Brown Household" using a concatenate formula, like B2=A2 & " Household"
Copy column A to another column, and search/replace the " & " down to just &
Then, you can usually split the FirstName and LastName fields based on space, using Text to Columns.
Then, clean up the Middle initials, and other oddities.
Split the couples' names into Firstname and Firstname2 using the & character and Text to Columns
Save the file as CSV
Import the Households, adding them to any appropriate Group and tagging them appropriately.
Import the primary individuals into the households, selecting Household and Member Of for the dropdowns at the Household Name field, which makes the relationship.
Repeat for secondary individuals.
Import the Donations into CiviContribute, associated with the Household.
Check the Relationships in the Civi back end.