Who Must File. You do not have to file a gift tax return as long as the amount you give to one person does not exceed $13,000 in a calendar year as of 2012 (rising to $14,000 for the 2013 tax year). If you are married, you and your spouse must file separate gift tax returns, Form 709.ou do not have to file a gift tax return as long as the amount you give to one person does not exceed $13,000 in a calendar year as of 2012 (rising to $14,000 for the 2013 tax year).
Religion & Spirituality. Goddess Durga is the mother of the universe and believed to be the power behind the work of creation, preservation, and destruction of the world. Since time immemorial she has been worshiped as the supreme power of the Supreme Being and has been mentioned in many scriptures - Yajur Veda, Vajasaneyi Samhita and Taittareya Brahman.
Shekinah is the female aspect of the highest Source of Creation. She is the divine mother, the original goddess, the female representative of source creation. Shekinah, the indwelling one, resides within all of you.