I need to know if anyone can tell me about how to handle money collected from contributions from forum memberships to a PayPal account, that helps pay for forum cost?

I'm going to soon become admin on a online forum hosted by discourse forum platform. There is a monthly charge to pay for server storage. If I start a PayPal account in my name, to accept contributions from forum members to help pay monthly cost, do I need to report collected money in PayPal account on my personal income taxes. If I do does anyone know what is involved with showing that the money collected went to pay for running forum?