Don't confuse the lifetime gift tax exclusion with the annual gift tax exclusion. They're two separate things, although they work in tandem and interact with the federal estate tax as well. The annual exclusion is $14,000 as of 2016.
JROTC students are required to wear uniforms to school one full class day per week. what activities are available for jrotc students? Students may participate as a member of a Color Guard, and Honor Guard, a Drill Team, and/or an Air Rifle Marksmanship Team. Some students will be offered the opportunity to attend a JROTC camp for one week during the summer vacation period. Finally, students will have the opportunity to progress in rank and responsibility and assist the instructors in conducting the JROTC program.
The curriculum is facilitated and taught by retired Army personnel. Qualified retired Army personnel are employed by the schools to teach the JROTC curriculum. JROTC teacher qualifications are based on military experience, maturity, stability, and leadership acquired over 20 years of service to our nation.