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.
Special Teams consists of the following units: Armed Drill Team, Unarmed Drill Team, Color Guard, and Marksmanship. All teams contain novice and varsity levels. What else is there? Cadets are given opportunities to enjoy activities outside of the classroom. JROTC has many field trips, a talent show, and a Military Ball, among other things. The Military Ball is a formal event. Cadets are prepared with the JROTC curriculum for proper etiquette during a social gathering and multiple course meal.