Sure – you can give away $13,000 per year to as many individuals you want free of Gift Tax ($26,000 for a married couple who elect to split the gift). (You also can give gifts to qualified charities – regardless of amount -- without any Gift Tax.) The individuals can be your family members (for example, you can make such gifts to each of your children and each of their spouses and each of your grandchildren and each of their spouses, to parents and grandparents, to uncles, nieces and nephews, etc. ) or to friends, or to any other category of individual you select, regardless of their citizenship.
For example, if you wanted to give away $13 Million this year, you could give $13,000 to each of one thousand individuals – whether relatives, friends, the top 1,000 graduates of your alma mater or high schools, or even the first 1,000 strangers you walked up to). Even though you gave away a total of $13 Million there would be no Gift Tax. And on January 1st next year you may make similar gifts all over again -- also without Gift Tax.