Types of Taxes in The United States - Gift Tax

The Gift Tax is a tax on the transfer of property by one individual to another while receiving nothing, or less than full value in return. The tax applies whether the donor intends the transfer to be a gift or not. The Gift Tax applies to the transfer by gift of any property. The taxpayer makes a gift if he or she gives property (including money), or the use of  or income from property without expecting to receive something of at least equal value in return. If the taxpayer sells something at less than its full value or if he or she makes an interest-free or reduced-interest loan, he or she may be making a gift. The annual exclusion for gifts is $14,000 for the 2014 tax year.
Its considered non-taxable gifts:

• Gifts that are not more than the annual exclusion for the calendar year;
• Gifts to a political organization for its use;
• Gifts to charities;
• Gifts to one's (US Citizen) spouse;
• Tuition or medical expenses one pays directly to a medical or educational institution for someone. Donor must pay the expense directly. If donor writes a check to donee and donee then pays the expense, the gift may be subject to tax.