Once a year to another person, as long as it is under the amount of $15,000. If Jill chose to give Bob a gift, she has the right to do that and it is not counted as income. Bob would declare that gift to the IRS and they would determine if it was to be taxed. In this case, it would not be taxed if it was not associated with any service. No?
If that’s not correct, I clearly don’t understand the gift law.