I know that. The question is who the donor is in this case? Is it the thousands of individuals? If that is true then there is no gift tax since all the donations are below the limit. But they didn't give the money to the O'Conners, they gave it to the guy who opened the gofundme site. So when he does give the money to the O'Conners then is it a single donation of over half a million dollars? If so then there is a gift tax due, and unless the guy who opened the site is willing to front the 40% of the total then he's going to have to take it from the amount collected. And I assume pay income tax on that as well. So if I'm right then at the end of the day the O'Conners will still get a tidy sum to help them weather the storm that has hit them but I don't think it'll be close to the half-million plus collected.