Who is not collecting money?

By whom is money not being collected?

By whom was money not being collected?

By whom will money not being collected?

By whom can money not being collected?

All of the above

This is an interrogative sentence of Present Indefinite Tense.

Present Continuous Tense

Active Voice: Subject + is/am/are + First of verb + ing + object.

Passive Voice: Object + is being/am being/ are being + third form of verb + by + subject.