Donations received = taxable income?

[MRPLOW]

I have an individual client who received donations (over $15,000) from random people, based upon a 1-time political slogan. After she received the money, she donated it all to a 501C-charity. I'm really perplexed on this...

Taxable or non-taxable income?
Charitable deduction?

[ATSMAN]

I would think it follows the Go Fund Me logic. The donations received are gifts BUT if she does not have any taxable income it does not generate any deduction for the gifts given to the charity.

[Rapid Robert]

if she does not have any taxable income [from the received funds] it does not generate any deduction for the gifts given to the charity.

There's not enough information to determine whether the income was a gift (what is a "1-time political slogan"???), but as long as she has enough AGI on her tax return, she is entitled to charitable contribution deductions regardless of the source of funds.

[Lion]

What did she do to receive the money? Write a slogan for a politician? For a percentage of his campaign contributions? Why did random people send her money?

[ATSMAN]

There's not enough information to determine whether the income was a gift (what is a "1-time political slogan"???), but as long as she has enough AGI on her tax return, she is entitled to charitable contribution deductions regardless of the source of funds.

Yes, more detailed info is needed. That was a general comment based on what OP had posted.

[MRPLOW]

What did she do to receive the money? Write a slogan for a politician? For a percentage of his campaign contributions? Why did random people send her money?

The reason I'm being vague, is if I specifically post the slogan and what happened, someone could easily google it.

She posted a political/social justice slogan at her house, the picture went viral on social media and people sent her donations as a thank you. She is NOT a politician and the money did not come from, nor go to campaign contributions.