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to qualify for "GitHub Sponsors" as a developer you have to join a "waitlist", submit yourself to an intrusive "rigorous vetting process" and then be evaluated by an anonymous "Advisory Panel" that decides if you pass. i wonder where i've seen this before 🤔
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If you give people a t-shirt or some other swag for donating, it ends up being considered business income since you provided goods / services, but for simply taking donations and providing nothing in return you can legitimately avoid paying income tax at least in Canada.
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You would also need to deal with minimizing the taxes paid by the corporation by figuring out how to get the money out of it. It could buy things on your behalf to write them off against the revenue but then it owns those things and that's not very 'limited liability' anymore.
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