Same problem and doubts here, especially on the need of being a legally recognized organization, e.g. a no-profit organization, in order to be entitled to receive donations legally.
I’m from Italy, and from what I understood by doing some online research is that in Europe laws have changed regarding donations and that most countries have established a list of which type of legally registered organizations are legitimately entitled to received donations. In Italy setting up a no-profit organization of that type is not a small step, and something that requires considerable investments too — i.e. making it unlikely that an indy developer or a small group of developers passionate about a fresh project could really benefit from it.
It seems to me that the situation is more like that of bank loans, i.e. you need to be rich in order to obtain a bank loan, despite the fact that usually those mostly in needs of loans are those in financial distress. Something similar is taking shape for donations, which seem to have been shaped by new laws which make them accessible to well established no-profit groups, rather than new players entering the scene.