Love TaxAlmanac!

Figured that's how the IRS would look at it, all based on whether these "donations" constitute §162 ToB from the perspectives of regularity, continuity, and profit motive (Commissioner v. Groetzinger, 480 U.S. 23 (1987)).

It's not surprising once you look at the legalese on these plasma centers' websites as well, which their attorneys must have pored over, they coin money they offer in exchange for "donations" as "rewards" that are "earned" with each donation.  Just to be consistent with that position, they even issue 1099-NEC's.

On these centers' websites, based on what I could tell from a cursory look, there is no reference to them "buying" plasma (in any sense at all) and there doesn't seem to be any correlation between the amount of "rewards" and the amount of plasma that could be "donated" due to various factors.  One would also surmise that there is a time element in these "rewards" because the process could apparently be quite time consuming.

The amounts reported on these 1099-NEC's would, no doubt, give the IRS an early indication of whether there is a pattern of regularity and continuity.