我去网上搜了下，学费直接付给学校不用付gift tax and it is unlimited

In addition to the annual exclusion amounts, you also can give the following without triggering the gift tax:
?Charitable gifts.
?Gifts to a spouse.
?Gifts to a political organization for its use.
?Gifts of educational expenses. These are unlimited as long as you make a direct payment to the educational institution for tuition only. Books, supplies and living expenses do not qualify.
?Gifts of medical expenses. These, too, are unlimited as long as they are paid directly to the medical facility.


Read more: http://www.bankrate.com/finance/taxes/estate-tax-and-gift-tax-amounts.aspx#ixzz39TqMqILa
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http://www.bankrate.com/finance/taxes/estate-tax-and-gift-tax-amounts.aspx