(I'm not a tax advisor... just reading the IRS website.) The annual limit for gifts from one individual to another is $17,000 for 2023. Even so, nothing kicks in until you cumulatively gift enough to cover the "Basic Exclusion Amount" is reached, which is currently north of $10 million.

Further, that tax is payed by the donor, not the recipient.

In other words, the IRS won't care if you can't pay rent and somebody gifts you $1000.