This file is used to point to Blender's funding manifest hosted on
blender.org. This establishes provenance and verifies that that the
publisher of the manifest is authorised to solicit funding on behalf
of the URLs (entity, projects) described in the manifest.
This file is needed to participate in https://floss.fund/
(and potentially other funding initiatives).
Most of the fundraising info is hosted on blender.org/, but the format
requires a reference to the actual codebase. I think this is the least
intrusive way to achieve that.
In particular, the file is referenced by https://www.blender.org/funding.json
More info on the json file itself is available https://fundingjson.org/
Pull Request: https://projects.blender.org/blender/blender/pulls/138676