I am the owner of Little Louie's Gift Store, Oceanside's top souvenir store.

You, do not think they are romantic.  

I too believe strongly in giving of your gifts without expectation of reward and you will be rewarded!  

I work for FilterEasy.com and many Realtors across america have loved using our closing gift program.

(Driving a tenant to the airport, helping a tenant dispose of their pet after it died, moving a mailbox to better accommodate a tenant need, replacing regular toilets with a chair height (ADA height) toilet for those who would benefit from such, sending a condolence card at a time of personal loss.)Move in packet with information about the neighborhood and contact information for reaching communicating with us.Move in gifts that will help them settle in.

Would that be considered a taxable gift? 

@Joe Splitrock  Thank you, feedback is a gift, this makes sense.

@Mark Smith Why can't you use gifted funds?

It would be fine for you to go on title to the new property (within the constraints described above) but a lender is going to source those funds to you and your wife in the exchange account and will probably require that both of you go onto the new property or there be some sort of "gifting" for you to go solo.

Current rents per month: $Fair market rents per month: $Down payment or equity: specify down payment for purchase mortgage, or how much equity you will have in the property afterwards if a refinance.Source of down payment funds, if applicable: own funds, unsecured borrowed funds (credit cards), secured borrowed funds (HELOC, etc), gifted funds, other (explain)Income Source: Salaried/hourly W2, 1099 independent contractor (what industry and how long?)