Gifts are character abilities that don’t quite fit the ladder concept. Although some can be acquired in levels they aren’t the same as Attributes or Skills. Again there is no complete list, we again will be using the Fudge, 10th Anniversary book as a guide.

Magic Resistance – This is a Gift that is measured in levels using the normal Fudge ladder, starting at Poor. If a character has Magic Resistance it is their primary defense against spells. Unlike the Save Test mentioned under Sorcery, this type of Resistance cannot be “turned off”. It is always on and will impact even wanted magical effects.
This is an opposed roll vs the skill roll or default difficulty of the spell. If the roll is successful then the spell has no effect on the Magic Resistant character. If unsuccessful and the spell allows a Save Test, then that can still be a secondary line of defense.
Magic Resistance is treated as a Gift because it advances like a Gift rather than an Attribute.