Thank you for using Just Answer.
A gift from your IRA is considered a withdrawal, and is subject to income tax.
... and possibly (Federal) gift tax.
There are rare exceptions, such as a transfer incident to divorce.
To clarify my answer, you are subject to income tax (including any IRA penalty), unless the "gift" is incident to a divorce; and (Federal) gift tax, if not to your spouse. The recipient has no tax obligation.