As per a post by Paul Dolan on the Kevin Smith forum.
The official web site for what will be the Kevin Smith Foundation is
http://www.kevinsmithfoundation.info/. This will be the place to donate to the foundation for Kevin's family that is being set up by Michael, Lucy, and Robert Bruce.
According to the Paul, contributions cannot yet be accepted because the foundation has not yet been established as a legal entity, but once the
legalities have been completed, this will be the place to make contributions.