HI Steve,

     Thanks for the reply. I am pasting my trigger code here.

trigger addCorresCont on CnP_Transaction__c (before insert, after insert) {
    if(trigger.isBefore){
        List<Account> accounts = new Account[0];
        List<Contact> contacts = new Contact[0];
    //    List<CnPRecurring__c> recurrings = new  CnPRecurring__c[0];
        
        Integer isAcc;
        isAcc = 0;
        Integer isCon;
        isCon = 0;
        Integer isRec;
        isRec = 0;
        
        for (CnP_Transaction__c c : Trigger.new) {
            if(c.bSource__c == 2){ // the source is coming from Import so execute this trigger.
                
                Account[] ac = [select Name from Account where name = :c.Organization_Name__c LIMIT 1];
                if(ac.size()==0){
                    accounts.add(new Account(Name = c.Organization_Name__c));    
                    isAcc = 1;
                }  
            }
         }
         if(isAcc != 0)
             insert accounts;
   
         for (CnP_Transaction__c c : Trigger.new) {
            if(c.bSource__c == 2){ // the source is coming from Import so execute this trigger.   
            
              Account[] accchk = [select Id, Name from Account where Name = :c.Organization_Name__c LIMIT 1];
                if(accchk.size() != 0)
                    c.Account__c = accchk[0].Id;
                      
                Contact[] con = [select Name from Contact where Email = :c.Email__c LIMIT 1];
                if(con.size()==0){
                    contacts.add(new Contact(firstname = c.first_name__c, lastname = c.last_name__c, Email = c.Email__c, 
                                Phone = c.Phone__c, MailingStreet = c.Address1__c, Otherstreet = c.Address_2__c, 
                                MailingCity = c.City__c, MailingState = c.State__c,MailingPostalCode= c.Zip_Code__c,accountid = c.Account__c));    
                    isCon = 1;
                }  
                  
            } 
         }       
         if(isCon != 0)
             insert contacts;
         
         for (CnP_Transaction__c c : Trigger.new) {
            if(c.bSource__c == 2){ // the source is coming from Import so execute this trigger.   
                Contact[] concchk = [select Id, Name from Contact where Email = :c.Email__c LIMIT 1];
                if(concchk.size() != 0)
                    c.Contact__c = concchk[0].Id;
             }
         }
     }  
   
     if(trigger.isAfter){
        List<Opportunity> donations = new Opportunity[0];
        List<CnPRecurringTransaction__c> recuringtrans = new CnPRecurringTransaction__c[0];
        date dt;
        datetime dtm;
        Integer isDons;
        Integer isRec;
        isDons = 0;
        String Dstage;
        String ordNumber;
        String oId;
        String rId;
        
        for (CnP_Transaction__c c : Trigger.new) {
            if(c.bSource__c == 2){ // the source is coming from Import so execute this trigger.
               Account acchk = [select Id, Name from Account where Name= :c.Organization_Name__c LIMIT 1];
              // CnPRecurring__c rec = [select Id, Name,OrderNumber__c, Installments__c from CnPRecurring__c where OrderNumber__c = :c.Name];
               if(c.Donation_Stage__c == '')
                   Dstage = 'Posted';
               else
                   Dstage = c.Donation_Stage__c;
                         
               dtm = c.TransactionDate__c;
               dt = Date.newInstance(integer.valueOf(dtm.year()),integer.valueOf(dtm.month()),integer.valueOf(dtm.day()));
              
               if(c.Name == '')
                   ordNumber = c.Name;  
               else
                   ordNumber = c.Id;
               oId = c.Id;
               
               Opportunity[] dons = [select Name from Opportunity where CnP_OrderNumber__c = :ordNumber];
              // CnPRecurringTransaction__c[] rectrans = [Select  Name,InstallmentNumber__c,Recurring_Transaction__c,TransactionId__c from CnPRecurringTransaction__c where Id =:ordNumber];
                 if(dons.size()==0){  
                     if(oId == '')
                         continue;
                     else{                         
                         donations.add(new Opportunity(Name = c.Donation_Name__c,Amount = c.Amount__c,TotalOpportunityQuantity = c.Quantity__c,
                                                      StageName = Dstage, CloseDate = dt,accountid=acchk.Id,CnP_OrderNumber__c = ordNumber)); 
                         isDons = 1;
                     }                           
                 } 
               /*   if (rectrans.size() == 0){
                  if(oId == '')
                         continue;
                     else{       
                   rectrans.add(new CnPRecurringTransaction__c(Name = 'xx',InstallmentNumber__c = rec.Installments__c, Recurring_Transaction__c = rec.Name,TransactionId__c=c.Name ));
                     isRec =1;
                   }
                   }*/
            } 
            
        }
   
        
        if(isDons != 0)
                 insert donations;   
                 
     //  if(isRec!= 0)
        //       insert recuringtrans;       
     }
 }

Can you please help with governor limits of soql.

Thanks,

naresh