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Follow general lemmy guidelines.
It really depends on what you want to achieve.
Since facebook, google & microsoft are heavily invested in linux, I don't think that my money really matters there.
My money matters for all the "tiny" foss projects. The goodies that we use, the apps that we use. Donating to bigger projects that do not depend on big corporations is important to me. Spreading the word, helping others and sticking to linux and foss is how I can achieve the most.
Kde and gnome are good but still bigger projects that can use the funding. If you're a creative consider blender, gimp, krita, Inkscape etc. But yeah, kernel dev is probably the best funded due to corporate interest.
Choose project you like or use everyday and donate to them if they are accepting donations. Kernel itself probably doesn't require money but some individual developers might.
Do you mean the Linux kernel project or a specific distribution?