I will try to describe the situation as briefly and as accurately as possible (please ask questions if some needed information is missing or is not clear):
I am a US citizen, living in the US. My sister is neither a US citizen nor a US resident (she lives abroad).
Due to her rapidly deteriorating condition, she was accepted to a treatment program in the US which may be her last chance for survival.
This program (including travel across the ocean, accommodations, etc.) is expected to cost at least $50,000. She doesn't have the money. I am now trying to somehow raise the funds needed with the help of family, relatives and friends.
My question is regarding IRS taxation: Since we need every penny going towards the treatment expenses itself (including travel, living expenses, etc.), what is the correct and LEGAL procedure to do this fund raising without having to pay tax on the donations we receive?
I tried to search the Web for information regarding "trust fund", "tax free", "IRS", etc. but I couldn't find information relevant to my situation.
I would appreciate any tip or link that will help me find the right information very quickly as this is very URGENT.
Thank you.