Which of the following gifts is not subject to gift tax in 2026?

• A. $60,000 to spouse
• B. $40,000 to church as a donation
• C. $75,000 to daughter
• D. $53,000 to son

Answer: (B)

Gifts to qualified charities are not subject to gift tax. A donation to a church is a gift to a charitable organization, so it bypasses the gift tax rules. The other gifts are to individuals, and once they exceed the annual exclusion per recipient, they typically count as taxable gifts (or use up part of the donor’s lifetime exemption). Since the church donation stays outside the gift tax system, it is the one not subject to gift tax.