join two tables with views?
To add Joins to your views using the Views UI you will need to open the Advanced settings and visit Relationships. (See graphic)



Assuming the user is the author ($node->uid) of the donation's and subscription's payment types you should be able to use the "Content: Author" field to accomplish this join.



This should allow you to build the second table from your question.  To see results displayed in a similar format to your first table you will need to use aggregation.  'Use Aggregation' can be found under the Advanced menu.



Once use aggregation is enabled you will see a new link below your fields called "Aggregation settings."

Select SUM on the field you want to display the totals for and you should see something similar to your first table.



Lastly, while you are getting aquanted with the Views module I recommend turning on the "Show the SQL query" feature in Views settings.  This can be found at admin/structure/views/settings 

This will show you the SQL views is generating which can be useful while debugging or learning the Views UI.