Also the limit is quite, quite low. Only if you make less than $5K a year. But not on your Delphi project, but in anything else you do as a contractor or as a company.
To use the same limit for donations to non-profits, however, is harsh. It basically makes it impossible to use for any serious open source project, which is a damn shame.
Seems like there's no limit for individuals, and the limits for "corporations" begin in $1M on annual revenue.
An even when hitting those "corporation limits" you can still use it if it's for " (i) open source; (ii) Visual Studio extensions; (iii) device drivers for the Windows operating system; (iv) SQL Server development; and, (v) education purposes as permitted above."
edit: VS Community Terms: https://visualstudio.microsoft.com/license-terms/vs2022-ga-c...
https://www.embarcadero.com/products/delphi/starter/faq
Even JetBrains isn't that into charity with their products, see recent RustRover announcement.
Most VS written programs run on MS operating system and/or Office so they get there money from sellinmg these.