The IRS considers a gift to be anything under $10,000. An amount above that may be taxable.
Not for the recipient. The only gift limits I've heard of are on the donor, above which punitive gift taxes may apply. You can give $14K per year to a person or persons and so can your wife.
So a married couple can give each child, the child's wife, the grandchildren, the paperboy, and their favorite bartender each $28K per year and owe no gift tax, and the recipients don't have to report it to the IRS.
So if you have a married child who has four kids, you could give that family $28K X 6 = $168K per year.
If you give them more than that in a year, you'd be subject to gift tax, but it would not be taxable income for them.
The gifts are subject to a lifetime limit for the donor of about a bazillion dollars.
I'm certainly not a lawyer, but that's what I understand from my bean counter.
And at any rate, this pizza joint is getting small gifts from 30,000 or so different people, and this money is not a prize or winnings like you might get from a casino or a lottery.