The 2.0.0 Update for Animal Crossing New Horizons has brought in a ton of new features. From new items that you can craft to new interactions with villagers. One of the new items you can craft is the Donation Box. This is new item is to placed outside and used by your island’s guests.
For starters, you can buy the Donation Box from the Nook Terminal in the Resident Services building on your island. The Donation Box will cost you 800 Nook Miles. Afterward, head over to a crafting table to craft the item. It takes four wood and four softwood to build the Donation Box.
Now that the box is built, place it on your island where guests will see it. This can be a frequented building or at the entrance to your island. Guests will be able to donate Bells by interacting with it. After that, the use of Bells is entirely up to you.