To my knowledge, individuals who hold yard sales/ garage sales at their homes/churches/etc do not pay a sales tax on items sold. At least I certainly have not met anyone who claims their yard sale/lemonaid stand/craigslist earnings when filing taxes. This brings me to a question about raising funds for upcoming events. If I can hold a sale like such without being subjected to taxes or having to register as a business or organization, would I be able to accept gifts/donations for a specific fund raiser and "give away" items to those who give monetary gifts toward my event? I know that oftentimes individuals will send out support letters asking for funds to help cover expenses on a mission trip or youth event, without giving back to the givers. Can this be done?