One of the other tactics that CBS may be engaging in is to save themselves the legal hassells and bad PR and all the time involved, and just alerting the IRS of such things. These are public declarations of funds that were collected, after all.
This is also from personal experience....I'm still dealing with the IRS about the small amount of money (compared to, say Renegades or even Axanar) that Phase II/Retro Film Studios collected in 2012. They want to know how every penny was spent.
If these people/productions aren't keeping very detailed records and are not prepared to account for every penny, well, they are going to be very, very screwed. (and anyone that got a salary or donations to their retirement/insurance accounts, as well, better be declaring it because the audits will lead back to them eventually.)
(And I mean VERY detailed! What was the mdf used for? We want a photo. How many yards of that fabric you bought was needed to make each uniform? So how many did you make? Where are those uniforms and what happened to the rest of the fabric? Show us the shooting schedule and call sheets that prove that actor who's plane ticket you bought was actually required to film on the dates you had him there.)
Like I said, CBS may have nothing to do with the IRS being accutely aware of these Kickstarter/Indiegogo campaigns....but they've certianlly put these things on their "hit list". So if it's not prompted by CBS than they may just be counting on and enjoying it quietly.
After all, if the IRS requires that these folks account for every penny, and, say, $100 was left over after all the expenses, then there is not only taxes due on that - but legal PROOF to CBS that the production or someone in it "made a profit". I am actually curious if anyone can legally be paid a salary to appear in one of these fanfilms. Because, technically, isn't the person who was paid to act or make costumes or do VFX work actually "making a profit off of Star Trek"?
Those kinds of questions is why these huge CF campaigns give people who deal with CBS nightmares. Because if they DO decide to retaliate because of them, the possibilities could be really really bad.