Irs Annual Gift Tax Exclusion 2025. The annual gift tax exclusion will rise to $19,000 per recipient, up $1,000 from the 2024 limit. The annual gift tax exclusion will rise to $19,000 per recipient, up $1,000 from the 2024 limit.
Such loan is to an organization described in section 501(c)(3) and exempt from tax under section 501(c) (other than a private foundation), and (b). The act applies only to tax years up to 2025, and it requires the elevated exemption to sunset on december 31, 2025.
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