I would like to create a site with a series of lectures in video form. The lectures will concern the presentation of philosophical books. Would it be possible for people to donate a small amount of money -if they choose to- in order for the people involved in the site to receive some money for their effort? Keep in mind i am from Europe. Thank you in advance.

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    Why do you think this is a donation and not simply income for those getting money? – JoeTaxpayer Jul 6 '14 at 21:26

You can have a way for people to pay, i.e. some kind of payment gateway.

Run as Business:
Best create a company and get the funds there.
This would be treated as income of the website and would be taxed accordingly. One can deduct expenses for running the website, etc.

Run as Charity:
Register as one, however the cause should be considered as charitable one by the tax authorities. Only then the donations would be tax free.

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