My daughter has been dancing for 5 years now and as we all know it can be costly. She is on the competition team and there are extra expenses that we do through fundraising. The team has done well fundraising but there has been some fall out between parents. We know how parents can be at any kind of function. We have discussed going to a different dance stuido but my daughter has made a lot of friends and does not want to leave them. If I fundraise on my own would it be safe (from IRS) to have a "fundraising account" in her name for dance purposes only?