A reason for this donation is that sending such transactions helps in testing the IOTA network and transaction processing and that with some of the currency I will be able create such transactions on the network.
Is it a donation? Or a loan? Or payment for services rendered?
If you are not a registered charity, then donations are certainly income. If you are a registered charity, I'm not familiar with the rules. But you don't say that you are a registered charity.
If someone loans you money so that you can test transaction creation and processing by giving them the money back, then that is not income.
Some important things to remember:
- If it is a loan, you have to pay it back.
- It's easier to demonstrate a loan if you have a signed document before you start that sets out the terms.
- If you get a personal benefit from the money, e.g. you buy groceries, then it is hard to argue that it is a loan for testing. It is much easier if the transactions do not benefit you in any direct way. Indirect in that they allow you to perform your job of testing is fine.
- It's easier to argue that it is a loan if you pay it back to the original giver. In fact, that might be a great opportunity to test the refund facility. Unwind each transaction by refund.
Of course, this whole thing might be even more easily done with a fake account to which you have access. The fake account could belong purely to the owner, so they don't give you money. They just give you access to trade the money.
TL;DR: unless you are a registered charity, don't call this money donations. Perhaps loans would be a better term.