Generally, the following gifts are not taxable gifts:

1.Gifts, excluding gifts of future interests, that are not more than the annual exclusion for the calendar year.

2.    Tuition or medical expenses you pay directly to a medical or educational institution for someone

3.    Gifts to your spouse

4.    Gifts to a political organization for its use, and

5.    Gifts to charities.

1. Gifts to at least one person (other than spouse) exceed the annual exclusion for the year

2. Gift-splitting by married couple.

3. Gifts to third persons (other than citizen spouse) of a future interest that he or she cannot actually possess, enjoy, or receive income from until some time in the future

4. Gift to a citizen spouse an interest in property that will be ended by some future event.