I consider a quilt top waiting to be quilted a finished quilted top. And that's all.
To me, it's not a UFO or a WIP--at least not until it becomes a "sandwich"--at which time it is either a UFO or WIP.
I have a stack of tops that I hope to work again in the fall, (for charity, mostly) but I don't really want to handle all that weight and batting until it is cooler.