Psshhh. Only if you're a US Resident. If the donations go to Rusty Shackleford, to an offshore account, there's no worries.
Rusty can send "gifts" to certain persons and then everybody's happy. Or you could be a charity, supporting people with chronic gaming habits. Make it sound like you're a gambling support group or something.
Not that I've ever considered fraud before. Rusty. Shackleford.