[Orpheus]

It would be extremely advisable to keep a copy of your current T&C and other relevant webpages, if you are planning to make the gift argument. T&Cs are generally subject to change without notice, and it would be easy for them to add a line stating that you agree to be responsible for any taxes in your jurisdiction arising from all transactions with them. You would be "agreeing" to this by your continued use of the site, under the infamous "shrinkwrap" precedent.

Sure, the T&C at your favorite site may not say that now, but can you PROVE it? Especially if they change the T&C next August after you have filed, but before you receive a (hypothetical) an IRS audit notice? It's merely prudent to have *some* documentation, even if it is impractical for you to know of, much less document every single unannounced change they may make, however briefly, in the interim.