You can use TempTable as follows :
DECLARE @TempTable TABLE
(
IPS_Facility_Name VARCHAR(100),
FacilityPercentage int
)
INSERT INTO @TempTable
( IPS_Facility_Name,FacilityPercentage )
Select top 5 IPS_Facility_Name,
convert(decimal,(convert(decimal,SUM(IPS_TotRaised))/convert(decimal,@totReceived))*100) as percentage
from Intermediate_MonthWise_Statistics
--where IPS_Month =@month and IPS_Year =@year
group by IPS_Facility_Name
having SUM(IPS_TotRaised)>0
order by SUM(IPS_TotRaised) DESC
INSERT INTO @TempTable
( IPS_Facility_Name,FacilityPercentage )
SELECT 'Total Percentage',100 - SUM(FacilityPercentage) FROM @TempTable
SELECT * FROM @TempTable