It is like taking tzedakah, though no one can be credited with giving tzedaka.
Exactly the opposite. It is Pashut that those who give have that money considered as being given to Tzedaka (as per the Gemorah), the question is if those who receive it are receiving Tzedaka.
Who is ??? referring to?
Better. Certainly the giver.
So we have to ask the question (which is relevant on multiple fronts). If someone gives money that is Halachicly considered to be Tzedaka, and someone else takes that money (via a third party middleman), is that considered to be “taking Tzedaka”?
For example, Tomchei Shabbos collects money to distribute food, or the local scholarship fund collects money for children to be able to be in Yeshiva, or the camp fund collects money so children should be able to attend camp, or the Hachnosas Kallah fund collects money so that Kallahs can buy needed items at a significant discount. Is one who accepts/uses these funds considered to be taking Tzedaka? Or are they beneficiaries without being Tzedaka?