I'd say the (compulsory) donation was more of a tax dodge. If it were something that had been sold, it would be taxable. However, if it were just given, as a donation, it wouldn't have to be taxed. Of course, if it were also a registered charity, then the donations may also be offsettable against tax paid by the donor.
Not that receipts as such were given. And not that you could take PFAL without making the required donation.