a woman started a gofundme page to raise money for a reward leading to the arrest of the people that shot a moose out of season.
Who gets the money if they never find the perp.??
Can she keep it?
is it taxable?
ect.

Can she keep it - I would say yes.
Taxable - Yes

Take a look at what GFM charges for its benevolent services. They win big - Dead moose or not.

And in the end, Moose is still dead.

It is actually a hassle to transfer funds from GoFind me to someone who is not the creator of the account. I found it easier to give the non-creator the login info and then let them take over the account.

As I recall (2 year old recollection), there is about a 7% vig, 5% goes to GoFundMe and 2% goes to the bank running the transaction (seems the bank is also or was set up by GoFundMe).

Knowing this, I prefer to donate directly to the person in need where/when possible.

GoFundMe has a mechanism for the creator to refund all donations. It would be fraud for the creator to keep the funds; there is a law enforcement office somewhere eager to prosecute such misactions, 'cause that keeps them in business.

Yes to IRS transgression if kept without declaring, but like Paypal, they may or may not send paperwork to the taxing authority for smaller amounts. PP and eBay go with this:

Third-party payment processors issue Form 1099-K when you have at least $20,000 in transactions and 200 transactions. The issuer sends a copy to the IRS, and a copy to you, for your records.