the payments have to be looked at to see if they meet the IRS definition of a gift.
gift - the transfer of property by one individual to another while receiving nothing, or less than full value, in
return.
https://www.irs.gov/businesses/small-businesses-self-employed/gift-tax
if it doesn't meet this test, it's possible the IRS could regard the assistant as an independent contractor or possibly even an employer/employee relationship.
