>I don't even see the point. If there's no enforcement of this law, why even bother with the illusion of legality? Just accept donations - and likely no one will ever bother coming after you.

This only works if you never piss anyone off, have no enemies and the government only stands to look bad from going after you.

Obviously accepting donations in an illegal manner is a stupidly low hanging fruit for someone who wants to screw you over. Sure you'd probably only have to pay back taxes (or whatever) in the end but it's a massive hassle and better to just keep it on the down low.