Don't we have that with Patreon, GitHub Sponsors?
No. Tax deduction effectively excludes middlemen if they don't exclusively distribute to tax-deductible purposes. And at least in Germany, the hurdle is high, as is the risk of being retroactively declared non-deductible, after which you need to pay all the retroactive taxes, usually bankrupting your org and even the middle-men.
Especially in Europe where you can get a nice tax deduction but only if you do the donation to a well (and complexly) registered non profit