I found this from what is supposed to be a legal definition of a gift. It is the person who gives the gift who is subject to the tax and has to report it to the IRS. The gift that you received is not considered income but could have some gift tax lia...

Singing might be very important - but just reading your posts I got the feeling that you are trying to force somone to something they don't, or can't do. There must be hundreds of things which would help with demtia, singing cannot be the only one. -...