How can there be taxation consequences unless you act to set up a bitcoin address and accept the offered tip? If you've done all that, I think it's clear you know what you're doing. If you don't do that, then the money (apparently?) returns to the project you committed to, from whence it came.
The only way there could be tax is if you receive the money, and that can only happen by you deliberately becoming involved.
The only way there could be tax is if you receive the money, and that can only happen by you deliberately becoming involved.