Accounts that are banned for legitimate reasons. Are deleted due to immature behavior on the users part. The Tos, is a sort of guideline as to what is expected of you.
If your account has simply been locked. For security reasons. Then you will eventually be able to use your old account. Once the moderators finally get around to it.
Furthermore, those accounts that fall into either of these conditions. The second condition. Covering accounts that were "Hacked" or "Phished". The user eventually regains there account. With all items attached as well. Unless of coarse they fall into the first category. In which case the person obviously deserved it. This is why I don't endorse donations. To people that say there accounts have been banned. Because they were either Immature, will eventually get there old items back or were completely irresponsible with there account information. All three cases potentially leading to all donations going to waist. Then there is always the possibility that the person saying there account has been banned. Is just making things up to gain gold. Which by the way. Is covered under the Gaia Terms of Service as scamming.
As long as I am talking about scammers. I would like to point out a few red flags. That everyone should observe before donating to someone that claims there account has been banned.
Red Flag 1- There account ID will usually be brand new. This means the creation date of the character is recent.
Red Flag 2- The Join Date for the account is not displayed in there profile.
Red Flag 3- Profile set to friends only. This is an especially important red flag to observe.
Red Flag 4- Former account name has not been specified. This means that the person requesting gold to "recoup there losses for there banned account". Never provided there former user name that was "Banned".
Red Flag 5- They will just drop a post somewhere. Then disappear after a short while.