If he’s going to be accepting money, he’s going to need a way to report that income to the IRS. Most people with a small-scale business like this, for which there is not a great deal of funds tied up in things like inventory or warehousing, start with a sole proprietorship. You don’t even need an EIN — you can report your income using your social security number — but you likely do need to register your business with the state or county (whatever jurisdiction is in charge of sole proprietorship DBAs in your particular state).

Good luck!