Are donations subject to VAT?

Generally speaking, no, donations are not subject to VAT. However, sponsorship may be.

You can find an article on this here:https://www.weka.ch/themen/steuern/juristische-personen/gesellschaft-gesellschafter/article/sponsoring-abgrenzung-spenden-und-sponsoring-sowie-praxisaenderung-hinsichtlich-bekanntmachungsleist/

SMS donations

The donation amount is VAT-free. The commission amount deducted by the telecommunication providers (such as Swisscom, Salt, Sunrise) is subject to VAT.