[MichaelGG]

Strictly speaking, isn't getting tips and food being paid? After all, don't food service workers get paid in tips?

[andmarios]

You could always try paying your taxes in cannoli to see if food qualifies as payment.

[steverb]

Barter is taxable.

http://www.irs.gov/taxtopics/tc420.html

[jaeysin]

No, I don't believe so. This is just done as a courtesy, for the audience to show their appreciation. It isn't even barter because there isn't a deliberate plan to exchange a good for a service. I suppose he could preemptively say, "I plan not to accept any free food or tips," but what good would that do really?