I did a fundraiser last year to help my son with his Cancer Medical expenses, how do I file these, I collected it then paid it out to him?

[svlsm2001]

Facebook fundraiser 8175.00 raised and then paid out to my son for his medical expenses, who should file this as income?

[MaryK4]

In general, if you collected funds for his medical care, the income would be considered gifts from the individuals who donated so you would not have to report or pay income tax- as long as there was no quid pro quo (exchange of goods or services).