I agree these are questions for a tax pro. Also, I think the gift tax and rules are different for related vs non-related parties. If you pulled $100K in "gifts"

I agree these are questions for a tax pro. Also, I think the gift tax and rules are different for related vs non-related parties. If you pulled $100K in "gifts" from a Kickstarter project I'd bet the IRS would rule that as income, if they haven't already.