Almost all succesful creators on Patreon give you benefits for subscribing (early access to content, behind the scenes, etc.), so I don't see how you could possibly convince the IRS that it's a gift.
It doesn't ACT like 'a gift', it acts like a paycheck. If a guy gets paid by a car dealership because he's the owner's kid without having to do anything, the IRS doesn't care whether he has to work for real but it very much cares whether he pays his taxes on his income.
It isn't consider a gift as you a gaining something (access to page) so you need to pay tax on that.
This is one thing that bothers me with patronite and other platforms. I wish I could simply send a gift (without acces to anything) and not to pay another tax on already taxed money.
Many EU states tax tips as well (all the way -> VAT/corporate/income/social tax)
If creators had to administer that stuff on an individual basis they'd have no time left for creating.
I also pay a writer (he goes by Wildbow) a couple of bucks a month, for posting weekly chapters of his webserial.
Both have no relation to rewards, it's just because I love the stuff they create for free and want to support them.