Legal Question in Business Law in Maryland

Sure, anyone can accept money, but if the organization is not tax exempt it will need to be reported as income on the receivers end and no tax deduction will be allowed on the giver's end.

Your second question is less clear. Tax exempt status is given by the IRS after a lengthy application process and proof of organization for some charitable purpose. One cannot normally add a "for profit" wing of a non-profit, tax-exempt entity without creating problems.

While I hope the general legal information above helps, it is not legal advice and any business about to embark on such things would be well advised to seek legal counsel on the specifics.