I am an Enrolled Agent.
The donor is responsible for the gift tax. Bob Briceland would only have to file a gift tax return if the Fair Market Value (FMV) on the date of the donation was greater than $15,000.
The recipient’s basis in the gift is the same as the donor’s gift basis.
It depends on exactly what the car, insurance, and scholarship are called. When Pontiac gave away a bunch of cars on Oprah’s TV show, the gifts were apparently categorized as prizes, leaving the winners on the hook for the taxes.
Had they actually been gifts from Oprah, Oprah would have had to pay the taxes.
Scholarships do seem to fall under the tax laws.