Huh, that makes it even stranger. How do you e.g. share flats? Buy tickets for a concert as a group? Buy a plane ticket as a group? This is basic stuff...
None of those are donations, nor are they anywhere near being tax deductible.
Again, you're focused on a totally different issue. There's nothing wrong with splitting costs or reimbursing a friend who bought you something.
Splitting rent or cab fare, etc. is fine, but that certainly doesn't mean a H.S. kid can receive $50k in "donations" in his/her personal bank account without worrying about the tax implications. That's the issue the OP is trying to address.
Again, you're focused on a totally different issue. There's nothing wrong with splitting costs or reimbursing a friend who bought you something.
Splitting rent or cab fare, etc. is fine, but that certainly doesn't mean a H.S. kid can receive $50k in "donations" in his/her personal bank account without worrying about the tax implications. That's the issue the OP is trying to address.