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I am trying to ask if putting a donate option in a game is against itch.io TOS or not.  Because if people just donate you money that is considered to be a gift and you don't have to pay taxes for that.

First of all, please use the reply link because I almost missed yours. Second, technically that's also true if your game is pay-what-you-want, but it depends on the laws of each country. Third, I don't think it's a problem if you put your own donation option inside the game, but you should warn people there is one, and not try to track them or anything.