I wouldn't do that if I were him because I don't know how to explain that income to the IRS (or rather, the Finanzamt, since I'm German).
Don't know how it would be for an opensource project. Mentioning something like "open source browser extension uBlock Origin" probably...
Interesting how people report their donations, patreons, etc.
https://support.patreon.com/hc/en-us/articles/207099566-Will...