Set up GitHub Sponsors for the project

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Summary

Set up GitHub Sponsors to accept small donations (coffee-level sponsorship).

Tasks

• Start application at https://github.com/sponsors
• Submit W-8BEN tax form (required for non-US residents)
  • Requires tax ID number (My Number for Japan)
  • Reference: W-8BEN Guide for GitHub Sponsors
  • Reference: Form W-8BEN Guide 2025
• Wait for approval (typically a few days to 1 week)
• Configure sponsorship tiers (e.g., ☕ $3/month, 🍵 $5/month)
• Create .github/FUNDING.yml to enable Sponsors button

References

• GitHub Sponsors Documentation

Notes

• Without W-8BEN submission, 30% withholding tax applies to all income
• W-8BEN must be renewed every 3 years