One example that comes to mind for me is where there is some type of relationship (other than family) between the giver and the givee. For example, let's say a college student sets up a fund to get money to help pay tuition. Her employer contributes funds. That is not really a gift because the employer expects something from the employee/student - continued work or perhaps it is for past work. It would be nice to see a revenue ruling from the IRS with various fact patterns and the tax treatment for both parties. A lot of this is not new law, just new fact patterns.
The law also needs to be changed to require the crowdfunding site to issue a 1099 regardless of the dollars involved. Again, IRS guidance would help on what to do with the 1099, particularly if the amount received either is not income (for example, it is loan proceeds) or it is an excludable gift.