if they give money to the team it does become their problem. do they get a tax deduction - not unless it's a tax-exempt org. if it is not it/they may be a subject to income taxes or it may be a hobby. they may have personal liability if the team folds and there are unpaid bills. if it incorporates and registers as tax-exempt, there are rules that must be followed including the possible need to file Form 990. they really need to consult with a lawyer unless the money given goes to an existing tax-exempt org.
