I would think it would only be a problem for the family, tax-wise, if any individual donation was over $25,000 -— and, actually, the giver would pay that.
May be similar issues if there is a trust.
It is nothing life threatening but the wife was recently laid off and the husband will be out of work for at least a few weeks. They don’t have a lot of resources but some medical insurance will kick in after a thousand or so in deductible. So we’re just trying to raise a few thousand to see them through. Setting up a trust is probably more than is necessary I would think. And since it isn’t a huge amount of money maybe my fears are unwarranted and just giving them the money directly is fine. But I’m no tax attorney...