Just to follow up with some statutory precedent to back up my claims, here is a court case where the IRS argued, and courts agreed, that "free money" sent to a radio show host was not a gift, rather taxable income, because the radio host's operations were a business and it was not practical/possible to get verification of the intent of each of the persons who sent the money.

https://law.justia.com/cases/federal/appellate-courts/F2/219/834/264681/

Disclaimer (as with all my other tax articles): Disclaimer: This series contains general discussion of U.S. taxes in a developing and unclear area of tax law. As always, you should consult your own tax advisor in your jurisdiction to determine your specific situation as this is not personal advice; and consider any future guidance by the Congress/IRS after the date of this article. Under Circular 230 to the extent it applies, this article cannot be used or relied on to avoid any tax or penalties in the U.S., its States or any other jurisdictions. This post does not create a client relationship between the author and the reader.