Create CONTRIBUTING.md

CONTRIBUTING.md

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+# Contributing
+
+## Contributing to elimu.ai 👩🏽‍💻
+
+See https://github.com/elimu-ai/wiki/blob/main/CONTRIBUTING.md
+
+## Funding Splits 💦
+
+> [!NOTE]
+> The maintainer splits at https://www.drips.network/app/projects/github/elimu-ai/start-guide should reflect the data in [`FUNDING_SPLITS.csv`](FUNDING_SPLITS.csv). If your GitHub username is in `FUNDING_SPLITS.csv`, open a pull request to add your Ethereum address next to it.
+
+To learn more about the funding splits, see [`DRIP_LIST_FUNDING_SPLITS.md`](https://github.com/elimu-ai/web3-wiki/blob/main/DRIP_LIST_FUNDING_SPLITS.md) in the Web3 Wiki.