What action does Don need not to comply with when making a second donation in 2020?

In 2020, when making a second donation, Don does not need to compute tax based on graduated rates because the donor's tax system employs a different method for calculating tax for gifts. The donor's tax generally applies a flat rate based on the total amount of gifts given during a given period rather than using graduated tax rates as found in income tax calculations. Therefore, for the specific context of making a second donation, the focus is rather on reporting and any applicable filing requirements rather than on progressively taxing based on brackets.

The actions of filing a donor's tax return and paying the donor's tax remain essential aspects of compliance for Don in this scenario. The rationale behind not needing to compute tax based on graduated rates directly correlates to the nature of donor's taxes and how they are structured.