First of all, kokobonna, Youtube does not permit mass advertising, or advertising of affiliate sites. That's a straight-forward matter of the user agreement.
Second, the IRS claim that you are regurgitating is characteristic of tax evaders. The claim you are making gets shot down in court regularly as a frivolous argument. Your "gifting community" is directly violating one of the requirements needed in order to make IRS Pub. 950 applicable, possibly two of them. One is that you cannot receive anything in return, even from a third party, in order for the IRS to consider it a "gift." The other is that that publication is for the transfer of estates (such as from parent to child), not unrelated individuals giving to each other.