Gifting shares tax free

Just saved $650 tax bill by gifting appreciated shares to a relative in zero LTCG bracket. Unfortunately, they'll still get hit w 3% LA income tax but still come out ahead over $500 versus me selling and giving them post tax proceeds. (Gave a couple extra shares to cover their taxes) Been trying to do this for them for awhile but they took their time opening a brokerage account. (Guess he didn't want my $ too bad)

Next I need to start doing same for my kids but careful not to trigger kiddie tax.

Getting almost as much joy out of beating IRS as giving gifts