People on Ellen Show, Oprah, Game Shows, or other programs like YouTuber Mr. Beast, do not receive gifts when on the program. They receive compensation for the show to use their image, voice, likeness, etc. for the program to make money. They receive appearance fees, that might be called gifts on the broadcast, but for taxable purposes they are not gifts. Short of some sorts of medical debt discharging, under certain situations, see John Oliver’s video on medical debt, if you want.