If Jellyfin operated as a 501c3 charity, the IRS would have standing to ensure that funds were used in accordance with those requirements.

I couldn’t find evidence that they do. If you donate money to me (not a 501c3) because you like something I do and want me to keep doing it, I can do anything (legal) with that money without IRS comment. (However, your donation to me is not deductible to you.)

But then you have to tax the donation as your income; after that, you can redistribute and the receiving party has to tax it again... that's what charities are shielded against.

By donating directly, there's one income tax layer removed.

But if Jellyfin isn't a registered 501(c) charity, then the point is moot.

There are many different options to register jellyfin in the US, and many other options to register in other countries. Each as their own set of rules. If Jellyfin isn't registered in any way then the law gets even more complex (if you are registered anywhere other countries will generally recognize that and accept the laws of where you registered apply, but if not registered nobody knows but the lawyers can spend millions fighting it out)

If it's able to be treated as a gift, it is not taxable to the recipient. I an not a tax professional, but I would expect most of what people call "donations" to Jellyfin would be considered gifts by the tax court.

Why do you think Jellyfin would operates out of the US? I would say the majority of core devs isn't even located on the American continent.

I'm not clear what exactly you mean. However every country has their own equivalent of the IRS with their own rules. I'm not going to look up the legal structure of Jellyfin (boring...), but whatever it is there are legal rules as to what they can do with any money they get.