Michael made several significant gifts during the year to various individuals and organizations and has asked you, his CFP, which of the following gifts are not subject to gift tax?

	Michael donated $100,000 to his alma mater as designated prepaid tuition for two individuals from Michael's neighborhood they were unable to pay for college education themselves.
	Michael donated $100,000 to a hockey arena for the benefit of a neighborhood child who was the babysitter for Michael's children and is now pursuing a hockey career as he was very talented
	Michael created an irrevocable trust for the benefit of a struggling friend from college and funded the trust with an initial capital infusion of $400,000.
	Michael donated $50,000 in "go fund me dollars" to a neighbor who had lost their house after receiving a lightning strike that was uninsured.