Those donations would typically be viewed as gifts (not tax deductible, though), but the following is Facebook's view and policy:
Funds that you receive through a personal fundraiser on Facebook may be taxable. Factors that determine if the funds are taxable include the amount received, the intended use of the funds and the location where you reside. Please consult a tax professional for questions.
Note: If you raise more than $20,000 in donations from fundraisers on Facebook in a year, you'll receive a 1099 form. The 1099 form comes from Stripe, the company that processes payments for personal fundraisers on Facebook.
