Wisebread notes that crowdfunding campaigns for charitable causes could result in the web portal filing an IRS Form 1099 that would indicate that you received income during the year. The site suggests that if you do that “make sure it’s in their name so you don’t end up wondering if you need to pay taxes on money you handed over to them.”
In addition, any crowdfunding monies received a rewards-based crowdfunding campaign will probably be deemed to be revenues subject to tax; monies received in an equity crowdfunding could be considered capital for which capital gain may apply to the investor; and debt crowdfunders could be taxed on the interest they receive.
Talk to your accountant or tax attorney before you start.
*(None of the above should be considered legal advice).