Donations that people would make to you to help with these medical expenses
will not be viewed as income to you. The IRS views these as gifts and not as charitable contributions, so the donors will not be able to claim these donations as a deduction
on their tax returns
. Donations can only be deducted if they are given to a qualified charitable organization with 501(c) status. At the same time, gifts are never taxable to the recipient.
Because of this, you would not really be required to obtain a separate EIN for a bank account to hold these funds. You could simply deposit them in to a separate bank account using your name and social security number as the account owner.
However, if the checks will be made out to another name other than your name, (example "The Joseph Smith Medical Fund"), then you can apply for an EIN if you choose to do so.
In order to obtain the EIN, on line # XXXXX of the application you would enter your name. On line # XXXXX enter the trade name you will be using to have people make out the checks. On line 9a where it asks what type of entity you are, check the box for "other" and then list "fund raising account". On line # XXXXX where it asks the reason for applying, check the box that says "banking purposes" and then list the description as "fund raising account".
That is all you need to do to apply for a separate EIN for this account.
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Thank you mm and let me know if you have more questions.