The misfortune of this country is that a person who gives a free-meal to a poor person is hailed as a hero, but a person who gives that person a job & a monthly salary is called a chor, and has to pay cut throat taxes.
Govt wants to lift people out of poverty. It can't print enough money to just distribute. It needs job creators to help it do that. But entrepreneurship is a huge risk. Why should someone take such a risk, unless govt makes it easy to do business. Better to be an employee no?
Any philanthropy or donation is like a paracetamol which doesn't cure the disease, yet just gives some short term relief. Yet is tax free.

Basically the govt makes paracetamol tax free, and taxes the people heavily who are making the vaccine.
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