Taxability for donation received by a county traffic judge

I have a doubt. Recently I came across a video of a county traffic judge in USA. He is a great person and always tries to help the needy like someone who is homeless etc. Therefore people from all across the world regularly send him money which they ask him to utilize for the same. So my question is what is the taxability of the money that he receives in the USA and in India if a) he receives this amount in his own bank account b) if he opens a separate account for the same