I do(did) unrelated sales that go through the same account where I did make money. I also have dozens of boards I bought with DU funds that nobody will buy in boxes here where there is no resale. For sales I have to account for it's the price I paid for them specifically to subtract against them so my back is covered if the IRS tries to call me on them. For donations coming in it's just "income". I'm not going to get into a situation where I explain this crap to the IRS, like getting 10 payments from people around the world is somehow payment for 1 item.