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The annual gift tax exclusion allows individuals to give up to $15,000 tax-free to a single recipient. So may I interpret this as one donor

"The annual gift tax exclusion allows individuals to give up to $15,000 tax-free to a single recipient."

So may I interpret this as one donor can giveaway up to $15,000 just to one person?

Or a donor can giveaway up to $15,000 to everyone? (like up to $14,999 and then gift tax exclusion would reset to $0?)

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