So we don't devolve into semantics, I am just going to use the term "special tax status" to denote anything thab the regular payment flow. I'm doing that on purpose, because part of the argument is that tax exempt and tax deductible are different things. Your argument, as far as I understand, does not actually rely on this distinction. It just comments on it.
I read your comments and what I ended up inferring was that it relies on a few premises:
1. Google states in their policy that their billing platform cannot be used for [special tax status]. 2. Google would be presented with an undue burden if they had to alter their processes to process donations with [special tax status], which may potentially involv extensive manual review manually. 3. Therefore, despite the wording, the rules and undue burden are clear that you cannot use Google Play billing for [special tax status].
I've read the rest of your comments downthread and I think that I'm representing your position accurately. Again, if I'm not, I legitimately want corrections.
The issue with going from the premise to the conclusion is that if you look at their actual payment flow to the Open Collective it seems to be just a webview to their donation page. I mean, it doesn't look like Google's payment flow at all and I'm pretty sure Google doesn't accept ACH payments directly.
If Google wants to avoid extra work, they literally just can do nothing about it and the donations on that page will go to a tax exempt organization.
I'm going to take a look at the rules right now and either update this comment or reply to it. (Sorry, I figured I would post it because I'm not sure when I would be able to post another.)
P.S. I probably should have out of this to the top, but I do want to mention that several people pointed this out in the comments but I wanted to be a bit more specific about the payment flow, and what we're actually debating.