Being that Discourse is 100% free, I don't see where any monies would be needed for "upkeep and maintenance", or anything else for that matter. Any monies paid would be taxable income to the recipient of those funds. So if you set up a paypal account under your name, that would make any monies deposited into that account, taxable income for you - unless you use it to pay a bonafide tax exempt charge or make a donation to a registered/qualified charitable organization with. But with most charitable donations, only a maximum of 50% of said donation is tax deductible as a SCH A itemized deduction.
