I had read from a couple developers that previously, any money collected from kickstarter donations not spent by the end of the fiscal year are considered 'profits' from a taxation standpoint (in the States at least) and as such is treated as taxible buisness income.
I had also heard some rumblings that in Washington they were considering passing legislation to treat crowdsource funding as a sort of investment, and give exclusions to such taxation until actual sales/services are rendered.
As it applies to PE, will that force to 'frontload' a lot of the dev work in the 1st year to avoid....that is the wrong word, 'utilize' the current tax code in such a way to make the most out of raised funds? Music, art, sound assets, any farming that needs to be done?
I guess I'm seeing a scenario where that to make the most use of available funds, discissions have to be made early that may or may not mesh well with a traditional 2 year+ game dev cycle. Dunno though, not an expert myself.