I’m not sure I understood - why can’t we use the money for that? See e.g unfinished effort.
Here are some easy to find low handing fruits: Use the 3.skill: sprintable GitHub issue label. As you can see these are mostly very old issues that those who opened them would be deeply satisfied to see them getting closed.
Additionally, it is easy to solve these issues without delving too deep into Nixpkgs details, which is exactly what I understood you were looking for - you don’t need a lot of skill to solve them, and IMO it is exciting to solve ~1 year old issues.