If the amount is greater than $14K, yes.
https://blog.taxact.com/gift-tax-do-i-have-to-pay-gift-tax-when-someone-gives-me-money/
Nope, the $14k applies to a single giver in a calendar year. In generall all the gofundme income is tax free if the “Gifts result from “detached and disinterested generosity” and are often given out of “affection, respect, admiration, charity, or like impulses”” and no individual gift is more than $14k.