I’m not sure why Google would even need to clarify this, but I guess it was a frequently asked question…
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“Many publishers have asked if they can place text on their sites which states that all or a portion of the earnings generated through AdSense will be donated to charity or another third party.
While we do appreciate your charitable efforts, this practice is not permitted by our program policies. We want users to click on ads because they are interested in the products or services offered by the advertiser, not because they are interested in supporting a site or a charity. Using this type of language can draw undue attention to the ads, and we aren’t able to verify whether earnings are actually donated to the third-party mentioned on each site. As a result, we don’t allow publishers to offer these types of incentives.
However, please know that once you’ve received your payments, you’re still welcome to use them however you wish – whether it’s donating them to a charity, paying your hosting bills, or treating yourself to a night out on the town. We just ask that you avoid using any language on your site that would directly or indirectly encourage users to click on your ads.”
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Well, that makes sense, doesn’t it?
If you say, “click these ads please… I’ll earn cash” you’re in trouble, and if you say, “click these ads and I’ll donate some of the cash to charity… honest!”, you’re still in trouble.
Don’t ask people click to click on the ads. Don’t click them yourself. Don’t encourage people to click on the ads. Don’t suggest people click on the ads. Don’t incentivize people to click on the ads. Don’t draw attention to the ads. Don’t have any page elements (like drop-down navigation bars) near the ads.
Just put the ads on your pages and leave them. Simple really.