In 2009 you can give:
an unlimited amount to a US citizen spouse.
$133,000 to a non-US citizen spouse.
$13,000 to any other person.
That is the total including all gifts given during the course of the year.
There is no limit on gifts to charities or political organizations.
Also tuition payments (not including room and board) and medical services payments made directly to an educational institution or medical services provider do not count against any limits.
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