Accepting donations for website: declarable as revenue for taxes?

[George W. Bush]

If one accepts donations via website for a business (and not an organization) - ie. to cover the costs for hosting, names, and other website related expenses - should these donations be put as income when taxes are done?

Are these donations tax-deductible? ie. will the receiver of these donations have to put them for tax, and will the one making the donations via web also have to put them for income tax (ie. to receive some money back)?

Thanks!

[IronMac]

I believe that, business or otherwise, you have to declare donations as revenue . As for income tax, unless you are a registered charity, the donor cannot deduct their donations for income tax purposes.

[George W. Bush]

Yes indeed - that is what I assumed. People who donate to this business cannot then use their donation for income tax purposes.

Thank you!