Reply #89: "Income is income from any source derived." ...

[ohtransplant]

unless specifically excluded under the IRC. (full definition)

I'm not sure it's income... It's more likely made up of gifts...which aren't taxable to the recipient. In fact, if any donor gave more than $11,000, THEY may need to fill out a gift tax return.

When in doubt, a revenue ruling could be requested from the IRS (for a fee of course).

edit:sp