When Patreon is structured as “For $5/month you get X, for $10/month you get Y, for $15/month you get Z” can you really argue it’s a gift? It’s very transactional.
I'm not sure how representative my personal data point is, but I don't really pay attention to the perks. I pick a tier based on how much money I want to send their way.
I'm not sure the IRS cares about your intent. I feel like the structure is important.
Yes but those rewards are rarely fungible. As I understand it's more about recognizing the patron (e.g. your name in the credits) and giving them special status in the community (e.g. early access) rather than getting something of real monetary value.