You have a fundamental misunderstanding of the gift tax. Beyond that, a scholarship is not a gift, and room and board are not qualified expenses for the purpose of determining whether a scholarship is taxable or not. That’s why.
If the organization gave you a ‘gift’ how would it be accounted for? Employers can’t give you the ‘gift’ of money for the work you do, can’t pay your rent and not have it be taxable (okay, in a few limited jobs it can).
Did you every hear the expression “There is no such thing as a free lunch?” This proves it. Someone gave you a free lunch (and breakfast and dinner) and the IRS wants its share. Literally, no free lunch.