Deductions & credits

We are currently evaluating what's the best option. The 529 is established in IL. We understand, he can contribute up to $70,00 (prorated over a 5 year period) without incurring into the gift tax, but how about the recipient? If he was to make a contribution to an alternative savings account, will he (or us) be subject to the $14K max annually? I understand for those alternative options, you can't combine multiple options without being taxed. Appreciate your help!