I am so sorry to hear this news. But it's wonderful that you are doing all you can to help your friend and her son. I am sure others will weigh in, but I have some suggestions:
1) Local banks will sometimes help with setting this up, so you might want to contact either your bank or your friend's bank.
2) There are online fundraising tools, such as Give Forward: http://www.giveforward.com - several WhatNext-ers have used them with success. They provide you with a fundraising coach who guides you every step of the way.
3) Contact the American Cancer Society at the phone number listed at the bottom of this page. I am sure they will have a recommendation as to how to most efficiently get this started.
Please keep us posted and know that you, your friend and her son are in our thoughts and prayers.