I don't understand this whole controversy. The the amount of money donate to you is so small (like under a dollar over the course of a year) then you don't need to declare it on any tax forms. If a random person on the street gives you a quarter, you on't need to report that on taxes, nor do you have to report a 0.00017 BTC donation.

On the other hand, if the donation is big (say in the thousands USD), I can see why someone could decide to not accept the donation because they don't wan to report it on their taxes. An easy solution to this problem is to NOT TAKE THE DONATION. If you don't take the money, you don't have to report anything. The tip4commit site supposedly states if a developer doesn't accept a donation the money goes back to the 'project pool' where it will get donated to another developer on that project.