Paying tuition for adult children

This discussion makes me wonder:

  1. Does a parent have to report to the IRS if he/she paid undergraduate tuition over $14,000?
  2. Does a parent have to report to the IRS if he/she paid undergraduate tuition over $14,000 and helped to pay undergraduate loan ($14,000 or less)?
  3. Does a parent have to report to the IRS if he/she paid undergraduate tuition over $14,000 and gave money for other reason ($14,000 or less)?