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You can give any person up to $13,000 per calendar year without being required to file a gift tax return. If you are married, your spouse can do the same. I suggest that if you do this use separate checks signed 1 by you and 1 by your spouse.
The law imposes this filing threshhold but you have a life time exemption of $1,000.000 on the taxability of gifts. In other words if you give any person $25,000 you will be required to file a gift tax return but will be able to apply $12,000 against the lifetime exclusion.