That depends on whether you promise to do anything in return for the money. If you promise to perform a service or provide goods, then you are probably in business, and this is business income.
If these are gifts, and you have not promised to do anything in return, then they are not taxable. However, as mentioned above, gifts to a specific person are never tax deductible, even if the person is needy. The donors can't take a tax deduction, and if you give receipts that suggest the donations are tax deductible, that would be tax fraud.
You may receive a 1099-K form showing the amount of the gifts. That does not mean the money is taxable, but you have to report the 1099-K on your tax return so the IRS sees that you have dealt with it correctly. We can tell you how to do that next year if necessary.
*Answers are correct to the best of my ability at the time of posting but do not constitute legal or tax advice.*
Yes
No
