Almost no doubt about it that regular use alt-accounts to donate. Thatanonymouse/bear/dog/animal specifically said they tipped an amount last summer for Phil to buy one of the wrestling games and gave the correct pseudonym and tipped amount. Anytime you see a series of related names (e.g. anything with "farts" in it) you can probably bet that it's one of the regulars in chat (or someone who doesn't talk in chat but tips regularly). And Phil will know who it is since the email address will be the same.
@SoapQueen1 @marlintan WEE WOO WEE WOO, your services are requested.
Donations are tax deductible:
https://www.amazinggoodwill.com/donating/IRS-guidelines
Tips are not, as they are given for a service. On the streamer's side, I don't think it makes a difference, unless the streamer tried to act like a non-profit or something. That said, Phil also tries to say that giving him a game is a charitable gift, which is completely wrong and tax fraud on his part if he tries to actually claim that.