gifting money thru PayPal

Good morning,

I support my girlfriend all year, I've been doing that since 2018. This year I have sent her over $8000 thru PayPal and will probably send her $14000 total. What tax ramifications could I, or her, be looking at? I know that amount of money is unusual and I'm afraid the IRS will think she is running a business. Even though it's legitimate gifting.

Thank you