If I pay for my Dad's independent/assisted living, is that subject to gift tax?

This may offer some ideas .
bottomlinepersonal/how-to-help-parents-in-financial-need/

He does not qualify for medicaid and does not have the money to pay himself. Can anyone tell me if the IRS would make me pay gift tax if I pay for his room & board?

Sounds like a question for an Elder Law Attorney. Why would you pay his rent? If he is financially unable to pay for it himself, couldn't he apply for Medicaid? That's pretty standard, as I understand. That way, you still have your money to get you through to your own old age.