(i.e. the book of Acts talks about speaking in tongues, some would say that while it happened then, it's clearly not something that happens today b/c it's unnecessary and they argue the point of tongues in the emergence of the church was to unify all people as one through Christ (as opposed to Jews who were a 'chosen people'; it was a "new idea" then and not necessary today).)
Some people view Spiritual Gifts as something that can only be gifted to professing, practicing Christians, others disagree and say it's available for all people...
(if you're more like Jen and I by saying there's less specifically outlined gifts as mentioned in Corinthians, and instead just more ways that God communicates, I think you're more likely to say that it's gifts available to all. I personally think God can work through anyone, no problem, no matter what religion. I don't know so much about specific gifts, though. Clearly that would not work for something like Evangelism)
I think the majority view, though, is that gifts are:
a) gifted to professing, practicing Christians (and everyone has at least one gift)
b) as listed in the bible (however there are discrepancies as to what exactly "makes the official list" b/c some are mentioned in other passages than the one in Corinthians and it's arguable as to whether they are considered Spiritual Gifts)