Best thing so far, is that you're asking "before" you do anything. Kinda hard to give any useful advice or recommendations here without more context.
If I start a PayPal account in my name,
Basically, any tax document issued by PayPal if they are required to issue one, will be issued to you personally, and you will be personally responsible for reporting it. There are ways to "pass it through", but you have to have "something" with an EIN or other tax identification number to pass it through to. You would be better off registering any such account under the name EIN of whatever entity the forum is registered to; be it a business of some type, a 501c3 organization, or whatever it may be.
