I know of no state criminal court that considers income in the context of a bond hearing to be in any way defined by the federal tax code. Heck, I don't know of any state court judge that would even have a complete knowledge of of the tax code. A defense fund that has a balance and is receiving donations is going to qualify as an asset as to the balance and as income in regard to the average amount of money received for bond purposes.
I don't exactly understand the question in the last part. At every bond hearing that I know of, you are required to disclose both income and assets under oath. If you lie it is perjury, if you refuse it may be contempt or it may just mean denial of your motion.
Best,
Joe
If the judge just asked about "income" and both Florida and US tax code exclude gifts from income, then there is a colorable argument that excluding what he received from donations as a response to a question about income is not a knowing misstatement of material fact. The tax codes are the most accessible and well known definition of income. Gifts have been excluded from federal income since the income tax was first imposed nearly a century ago. I find it hard to believe that a judge needs to "have a complete knowledge of of the tax code" to know of that exclusion. Most individual taxpayers with incomes above the median know that. I would consider any law student that hasn't learned that by the end of 2L to be ill trained. If he lied about assets derived from gifts under oath, which is what I assume happened, then that's another kettle of fish. My question more precisely is to ask whether it's your contention that not volunteering information not asked supports a charge of perjury?