Donations for Our Nation's Advancement, Transformation, and Enhancement Act or the DONATE Act This bill allows executive departments to accept conditional gifts on behalf of such departments. Specifically, departments may accept cash donations made by U.S. citizens that come with instructions on how the money should be spent. Current law allows departments to accept donations but not where there are conditions on the money's use. A department may not accept a conditional gift that is conditioned upon carrying out any act or purpose that will require an expenditure of funds that exceeds the gift amount, unless the expenditure has been approved by Congress. If a department accepts a conditional gift that is insufficient to meet the cost of carrying out a conditional act or purpose of the gift, the acceptance shall not obligate the department to expend funds to carry out such act or purpose. The bill allows such departments to transfer unspent gift funds to the Department of the Treasury to reduce the deficit. The Government Accountability Office shall report to Congress on how each department manages such funds and how they are used, including recommendations for enhancing such management and use of funds.