When a gift of any kind is exchanged between two parties, the law in the United States almost always requires that a gift tax is paid. A gift is defined by the Internal Revenue Service as a "transfer where full consideration is not received in return," so all exchanges that measure up to this will be required to pay a tax. In cases where a large gift is being given, paying this gift tax can sometimes be a great disadvantage to whomever has chosen to pay it. Depending on the arrangement, the responsibility for th tax may be put on either the donor (person giving the gift) or the donee(the person receiving the gift). Fortunately for some, however, some gifts are eligible to be excluded from the annual gift tax. Other than being under the annual gift tax exclusion - which is the ceiling for non-taxable gifts per donee - gifts can also be excluded from tax if they are for a spouse, college, health, or political use.