> The solution is for avoiding unnecessary tax and not tax evasion.

Correct, the idea is for a donor to support a project owner in a payment form that is not cash on the receiving end, ie. by paying for a service provider.

You are right that I was confusing virtual credit cards with gift cards. Disregard the virtual CC part.

> So I think Acme Co. should directly buy credits from various infrastructure services and deliver that to their customer (i.e. project builder)

Yes, I think ultimately it comes down some version of this, and making it super easy for donors to select a provider to gift to the project owner, kind of like a wedding registry.