The giver is taxed after the threshold to be clear.
There are ESTATE PLANNING professionals to advise for those looking to distribute their assets gradually before death to ANY heirs to avoid tax penalties. I’m pretty sure here are experts in Wallkill to advise any JWs who want to lessen their estate tax burden.
If anyone especially loves their CO or a GB member, they can double the donation if half goes to wife. Because women have no other glory than that in the borg.