XMR donations to the MAGIC Monero Fund, which funds Monero research and development, are tax deductible for the donor if you file taxes in the USA: https://monerofund.org/ . Or donations can be made anonymously in XMR if donors do not care about making tax deductions.

Recipients of funds, i.e. devs and researchers, must KYC to MAGIC. It’s a system that works for some devs. Others can use Monero’s Community Crowdsoucing System (CCS).

(I’m on the MAGIC Monero Fund committee.)