While this is a different sort of issue, and has nothing to do with tax policy, it seems relevant to mention the example of vote swapping, which seems to be legal:
“The basic reason is that there is no exchange of anything of value,” Douglas told TheWrap. “The second is that there is no way to prove that both people went through with it.”
In the case of donation swapping, both of these ideas are shaky: It depends on the definition of “value” (do I technically get value out of giving money away?) and “prove” (receipts are easier to find for donations than votes). And of course, every country has its own law. But this example updates me slightly in the direction of viewing this favorably (though EA Hub should certainly keep looking for a definitive answer).
While this is a different sort of issue, and has nothing to do with tax policy, it seems relevant to mention the example of vote swapping, which seems to be legal:
In the case of donation swapping, both of these ideas are shaky: It depends on the definition of “value” (do I technically get value out of giving money away?) and “prove” (receipts are easier to find for donations than votes). And of course, every country has its own law. But this example updates me slightly in the direction of viewing this favorably (though EA Hub should certainly keep looking for a definitive answer).