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":"janedoe@tithe.ly", "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_*******" } }