Tax Exempt Payments

A friend works for himself as a freelance Christian music producer
He receives gifts via a clearing house
His accountant wants to treat them all as taxable, but I saw the following in a magazine article and would welcome your views:

-donations from churches and groups which the worker has worked with – taxable
-gifts from organisations with which the worker has previously worked – probably taxable
-unsolicited gifts from family, friends and acquaintances where no services are rendered – not taxable
-unsolicited gifts from individuals of whom the worker has no prior knowledge including anonymous gifts of cash should not be taxed where there are no services rendered

Thanks
Stephen Burt