Hello and thanks you for using Just Answer. The donations will not be taxable income to your daughter because the donations will be paid directly to the health care facilities. The taxpayers giving the donations will not be able to deduct the donations on their federal tax returns as a charitable contribution due to the charitable fund is not a qualify tax-exempt organizations.
People set up funds at banks looking for charitable contributions for people who have been in fires, accidents, etc. Isn't the money donated to these funds tax deductable?