No donations to a gofundme account are not tax deductible unless they went to a 501c3 charity. Contributions to an individual are never deductible as a charitable deduction.
Since the person donating the money can’t deduct it, can the person receiving the gift still include the medical expense as a deduction even though donated and not an insurance reimbursement.
Even if the money used by the recipient was a gift used to pay medical expenses, that is still a medical expense paid out of pocket for them--not paid by insurance.
MEDICAL EXPENSES
The medical expense deduction has to meet a rather large threshold before it can affect your return. The amount of medical (including dental, vision, etc.) expenses that will count toward itemization is the amount that is OVER 7.5% of your adjusted gross income. You should only enter the amount that you paid in 2018—do not include any amounts that were covered by insurance or that are still outstanding. Of course, your medical expenses plus your other itemized deductions still have to exceed your standard deduction before you will see a difference in your tax due or refund.
To enter your medical expenses go to Federal>Deductions and Credits>Medical>Medical Expenses
2018 Standard Deductions:
Single $12,000 (+ $1600 65 or older)
Married Filing Separately $12,000 (+ $1300 65 or older)
Married Filing Jointly $24,000 (+ $1300 each spouse 65 or older)
Head of Household $18,000 (+ $1600 65 or older)
https://turbotax.intuit.com/tax-tips/health-care/medical-expenses-checklist/L6MkxxlyW
https://ttlc.intuit.com/questions/2895072-can-i-deduct-medical-costs-paid-through-my-hsa-or-msa
https://ttlc.intuit.com/questions/2895188-where-do-i-enter-my-medical-expenses
https://ttlc.intuit.com/questions/2895189-what-kinds-of-medical-expenses-are-deductible