Step 1: Go to Merchant Service -> Donations
Update 2018:
You must to be a bussiness account to create donate button: read this tutorial: Paypal: How to upgrade to a bussiness account?
Change this step to 3 steps:
Step 1.1
Step 1.2
Step 1.3
Step 2: Choose and fill some input like two images below. You can choose your language or select owner button
Step 3: Next step, you can use html code to create the donate button or use the weblink
Done!
