gifting money to ex (never married) to build home for our children

[surfineddie]

My ex has a site and I want to gift her money to build a home for herself and my children. I won't be living there. We were never married. What are the tax implications? Any other way of doing it re the kids part ownership or something? Also how would this affect any welfare she had. I don't know if or what she is claiming. I pay maintenance.

Thanks
Surfin eddie