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.
Award Requirements and Ordering Procedures for the ROTC/JROTC Leadership Award Description: This award consists of a medal pendant with a ribbon, accompanied by a certificate. Purpose: The Military Order of the Purple Heart Award recognizes an outstanding cadet who is enrolled in the ROTC/JROTC program and demonstrates leadership ability. Eligibility: Each cadet must: o Be an Underclassman (Seniors ARE NOT eligible) o Have a positive attitude toward ROTC/JROTC and country; o Hold a leadership position in the cadet corps;