She shouldn’t have to pay taxes under the gift portion which should exempt small gifts.
Someone said it was only one particularly nasty little girl, but it’s a shame no one came to her defense.
If the donors were sending small amounts directly to her, that wouldn’t be taxable, but they seem to be sending donations to an aggregator, who will give the lady a single large sum. I don’t know what the standard Federal treatment would be for that, and (knowing New York) it’s probably taxable at the state level.