Donations made to a personal GoFundMe fundraiser, rather than a charity fundraiser, are generally considered to be personal gifts and are not guaranteed to be tax-deductible.
Only donations made to GoFundMe charity fundraisers (available in the US, UK, Australia, and Canada), are guaranteed to be tax-deductible and will receive tax receipts automatically from the charity partner, PayPal Giving Fund. Donations to these fundraisers are collected by PayPal Giving Fund, a non-profit organization, and distributed to the designated charity.
Source: https://support.gofundme.com/hc/en-us/articles/360039267752-GoFundMe-donations-and-taxes