Not sure I understood that. Is someone trying to rent office space, and claiming that as a donation?

If someone is paying for a Sudo membership, keep in mind that memberships do NOT count as tax deductible donations, because you do get something in return! 

Whether someone is actually renting an office or paying for a Sudo membership to have a de facto office, those things would presumably fall under business expenses for them - same as if they counted their home office as a business expense.

Patrik