I would give money to my immediate family (mother, father, sister), and maybe my maternal grandparents. I wouldn't give anything to aunts, uncles, cousins, etc. (why) or my paternal grandparents (they are huge assholes).
Would not give money straight up to friends either, but would probably buy them some nice things. I would also give to charities.
All of the above would be done with an eye towards maximum tax benefits.