This page explains what the money is going towards:

  http://goteo.org/project/gnupg-new-website-and-infrastructure/needs

They are looking for funding to:

- Release GnuPG 2.1 - Create a new web site

According to the descriptions, the new web site is not only about a new theme, but also about creating and collecting content that explains how to use GnuPG and encryption, in general.