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Should it? I get that political parties should report donors - but for nonprofits and other institutions I feel it's not that necessary since they are directly investing that money in projects (that the donor may choose - but if that's not the case then that investment isn't happening) - for political parties and politicians it can be seen as a bribe as the things they invest in usually don't have a direct return of investment.
And there should be rules and regulations making sure that that donation is not ending up in some kind of contract for the company of the donor but that whatever that investment is funding has a transparent process
Where do we draw the line? Should donors to libraries be made public even if that person wants to remain anonymous but fund an expansion? Should donors to non-profits be made public?