You bring up some good point. There aren't many donation based apps in the Apple Store that I am familiar with although it is riddled with In-App-Purchase "Freemium" apps which certainly seems like what the apps you are talking about are becoming. "Donating" to get more features is identical to a Freemium app with in-app-purchases. I think you are 100% that it is some kind of trick to avoid tax or regulations.
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