RollTide68
Level 8
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Good article that may give you some insight.

https://www.thebalance.com/do-you-have-to-pay-taxes-on-crowdfunded-money-4773839

TLDR:  If the intent was to give the money to the brother (and did) and the money collected was considered gifts from the donors it may not be taxable.

IRS is grey on this area