Tax liability for obtained voluntary contributions is generally the case only when those contributions are made in exchange for completed services provision by a changemaker. In most of the cases it will not be the case, especially if a contribution is serving the purposes of covering the costs of recreational activities of a changemaker. If the contribution was regarded as services exchange, then it would be subject to certain tax allowances (for example income tax: EUR 11 000 per year for all taxable incomes, VAT: EUR 30 000 per year for all revenues; version of march 2018). It is recommended to get professional advice for tax-related matters.