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Is donations(to a server) legal or illegal??..I mean if its legal from the law.
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Depends on the country of course. But tax authorities aren't going to bounce on your door for anything less than €1000.
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How much are you expecting to be donated, seriously? That much..?
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Since SAMP doesn't handle international monetary laws or tax code, nobody here will be able to truly tell you. If you're worried about the government getting mad at you, its probably wise to ask this question of the government.