I also believe the "recipient refused to provide tax ID no." suffices, but have never had to do this.

BTW, the annual tax free gift amount this year is $14000 per year/per individual recipient.

If they gift the property, the recipient takes a "carry over" basis meaning they also get the parents' basis.

Its always a little harrowing sending big dollars, especially for the first time to a new recipient.

But thank you for such a generous gesture that will play a huge role in changing the life of a future recipient.  

Pueblo is the Home of Heroes - honoring their Medal of Honor recipients. 

If he hasn't send mailers with HIS number on it, if he has not been talking to mailer recipients,  if he has never had to deal with angry callers demanding to go F yourself, and remove them frem the list he shouldn't be convincing anyone to do DMM. 

my suggestion is get a pen and hand write the mailing addresses for sender and recipient.

$25 per recipient/per year is the tax deductible amount. 

(Tax Assessors Database for out of area zip codes for prop tax recipients) ?