Year     Gifts

2026    $17,500 

2025    $17,500

2024    $15,000

2023    $15,000

2022    $15,000

2021    $15,000

2020    $15,000

2019    $15,000

2018    $15,000

2017    $18,000

2016    $20,000

2015    $25,500

2014    $28,000

2013    $21,960

2012    $16,500

2011    $18,200

2010    $21,750

2009    $18,850

2008    $16,400

2007    $15,800

2006    $15,800

2005    $15,800

2004    $14,800

2003    $13,200

2002    $12,800

2001    $13,200

2000    $11,000

1999    $9,000

1998    $8,000

1997    $7,500

1996    $7,000

1995    $7,500

1994    $6,300

1993    $4,300

1992    $4,300

1991    $4,300

1990    $5,000

1989    $4,000

1988    $3,950

1987    $4,200

1986    $650

1985    $1,750

1984    $600

1983    $550

1982    $300

1981    $700

1980    $500