Education

If it is not a gift, then your only other option for the contributions would be a loan (or part ownership of her company).

 

If the contributions were in the nature of a loan, the IRS would probably consider it a gift loan (a loan where the interest foregone is actually a gift) and you would have imputed interest (at the Applicable Federal Rate, or AFR); interest that you should have reported as such on previous income tax returns.