If a gemmed multi account can give you the same privilages of being in a good clan in terms of donations, then the "clan" concept of this game is seriously undermined.
How many clan members does it take to give you a maxed level 4 dragon within 5 seconds of requesting, every single time you request? It takes only one multi account to achieve that.
A person with two maxed accounts will have the most optimum attacking and defending CC every single time he goes on defense or offense. Amplify this by a large enough factor and you can expect nothing else in matchmaking.
If it is donated by clan members, like how it was designed to be, then fair play to them. However, If it is a result of having multiple accounts, when the ToS clearly states that it is not allowed, i do feel it's an exploit.

