We do not delete accounts, and account contents remain intact. Her stuff will not be donated anywhere, her pets won't end up in the pound, etc.

When an account becomes inactive, the username and pet names can be "stolen" by other members. Her account/pet names will simply be renamed, but still exist exactly as they were, otherwise.

Yes, I chose this username after the herb. :)

Frozen accounts cannot donate their stuff, nor do we donate their stuff for them. What you have probably seen is when users donate everything and then self-freeze after they quit the game.