What is the best way a relative can make a gift to a student's college cost...?

[notrichenough]

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$13K is the amount allowed per person per year to give to a student directly for college , to a parent for a student’s college tuition, or given directly to a college (for the student)?

$13K is the amount one person can gift another without any tax implications. If it is a couple, they can give $26K ($13K each). If has nothing to do with FA.</p>