I am so sorry for your loss.  Generally speaking, yes you can create a bank account for collection of donations for your son's funeral. I would go and speak with your local bank to see what they would require (some may require that you be appointed as the Personal Representative of your son's estate and obtain a tax ID number for the account; you can obtain temporary letters of administration fairly quickly for this purpose only and then call to obtain a tax id number). I am going to give you a link to a consulting firm that gives a general idea about how to do this but since laws vary from state to state I would double check with your bank.  Good luck.https://www.sawayaconsulting.com/creating-a-memorial-account/