You can make donations with and without user accounts. These records are created and stored as charges.
{
"charge_status":"charged",
"amount":"2500",
"net_amount":"2397",
"fees":"103",
"currency":"USD",
"giving_type":"General Fund",
"charge_date":"1497638090",
"deposit_date":"1497838090",
"recurring_transaction":false,
"fees_covered":false,
"organization":{
"widget_id":"*****",
"account_id":"user_*******",
"created_date":"1487795327",
"name":"Test Organization",
"phone_number":"5551231234",
"website":"https:\/\/tithe.ly",
"address":{
"street_address":"123 Test Ave",
"city":"Lawrenceville",
"state":"GA",
"postal":"30043",
"country":"US"
},
"giving_types":[
"General Fund",
"Offering"
],
"bank":{
"account_number_last4":"6789",
"name":"TEST BANK",
"country":"US",
"currency":"USD"
},
"legal":{
"entity_type":"organization",
"organization_name":"Test Organization INC",
"first_name":"Mike",
"last_name":"Rogers",
"date_of_birth":"5\/23\/1985"
},
"organization_id":"org_*******"
},
"donor_account":{
"created_date":"1486410076",
"email":"[email protected]",
"first_name":"Jane",
"last_name":"Doe",
"address":{
"street_address":"123 Test Dr",
"city":"Lawrenceville",
"state":"GA",
"postal":"30043",
"country":"US"
},
"phone_number":"5555551234",
"account_id":"user_*******"
}
}