How Does it Work? Gifting Shares

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What is e criteria for executing such a generous gift?

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Gift each person the shares. File a gift tax return, which will be $0

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What is e criteria for executing such a generous gift?

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I'm not sure what you mean. For whom?

Joe is allowed to give however many shares he owns as long as he has held them at least one year. Although it is not a requirement, the shares are most likely appreciated. If so, the recipients' only tax burden is paying cap gains tax on the gain when selling the shares. Joe claims it as a gift and has to file a form 709 to reduce his lifetime gift exemption. There is no negative tax impact for Joe other than, again, the reduction in his lifetime exemption.

ETA: No need for the 709. See slackster response below. Gift per person is well below annual exclusion.

Amazing that someone can give a gift like that and the first concern is “how do we avoid taxes on this?” Someone should be able to give a gift to another person without being concerned that the government will take an undue cut

I’m not understanding why anyone needs to file anything in this case.

22 shares of Airbnb is still well below the $16k annual exclusion for each recipient.

These gifts wouldn’t be used for the lifetime exclusion because they’re under the annual limit, and because they’re under the annual limit, no form 709 is required.