General questions on offering soundsets

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I was thinking of picking a couple dozen of my xxx patches and offering them as a soundset, but not necessarily for free. On the other hand I do not want to start a business, either, not even the lightest kind, not least because of the tax and IRS mess.

So, how do you do that? If one offers a soundset and invites people to donate per Paypal, does one have to pay any taxes, enter such donations when filing one's annual tax declaration, etc.? Don't recipients of donations have to register as such and issue official receipts for donations?

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