Donations made to GoFundMe campaigns are usually considered to be "personal gifts" which, for the most part, aren’t taxed as income.
However, there may be particular case-specific instances where the income is in fact taxable (depending on amounts received, use of the funds, etc.), so we recommend that you maintain adequate records of donations received and consult a tax professional to be sure. GoFundMe will not report your donations as income at the end of the year, or issue any tax documents. Because everyone's situation is different and tax rules can change from time to time, we’re unable to give any tax advice.
Separately, there are also times when GoFundMe campaigns are created to benefit a registered non-profit organization or charity. Donations made to those campaigns may be considered eligible for a tax deduction, but you will want to consult with a tax professional to be sure. GoFundMe does not directly provide information for tax deductions. Rather, you will want to contact the benefitting charity to ask if your donation qualifies.
https://support.gofundme.com/hc/en-us/articles/204295498-Taxes-and-GoFundMe-Donations
