In 2014 you can give $14,000 to any person and not have to pay a gift tax. Married couples can combine their annual exclusion thereby giving $28,000. There is no limit on the amount of people you can gift to each year.
If you were to exceed this annual amount, the amount over the annual exclusion ($14,000) would go towards reducing your lifetime estate and gift tax exemption (in 2014 – $5,340,000). If this happens, make sure to fill out and file IRS Form 709.