> Tax-exempt status in the US prohibits donated money being earmarked.
Is that true? According to for example [0], a donation earmarked for a particular individual is not tax-deductible, but a donation earmarked for a particular purpose can be. I think a donation earmarked to an open source project sounds more like the second than the first – they are free to give the money to any developer they wish, so long as that developer is going to use that money to work on the earmarked project.
[0] https://charitylawyerblog.com/2015/07/02/donations-benefitin...
Note: tax-exempt status has become harder to obtain in recent years for open source projects.