I don't think in the US this can be considered a donation to a charitable cause--because there is a lot of 'stuff' one must go through to be considered for this. For instance, even with Sierra Club, some donations are deductible and some not--it depends up whether they are used for lobbying for instance. I would think either way, this is going to be considered taxable in the US (for Dark Souls). However, if this is a 'business', then all your legitimate expenses are deductible--and these will probably override the income from this--but I'm not a tax expert--just one who deals with this with 2 small businesses year in and year out. DB