Spiritual Gifts are discussed in several places in the New Testament. But in terms of belief and practice they are one of the points of doctrine with the highest variation.
As for me, I do not believe that Spiritual gifts existed only for the age of apostles and went away when the last apostle died. This is one of the rarer perspectives on gifts, and in some people is adopted as a weapon to use against Pentecostalism rather than a thought out belief. But it was one of the perspectives which was historically strong.
I do not believe that speaking in tongues is a sign given to prove a person’s salvation. Some believe if you do not speak in tongues you are not saved, nor that tongues is necessary to qualify for vocational ministry. I do not believe every person who speaks in tongues does so through the Holy Spirit, nor do I believe every person who speaks in tongues does it falsely. My reading of Corinthians indicates Paul would prefer that we desire other gifts over tongues. Therefore it should not be treated as the highest gift.
I think we make a mistake when we get hung up about tongues. It would make more sense to be most concerned about the gift of prophecy. Regarding prophecy I do not believe it should be equated with preaching, nor do I think preachers should strive to sound prophetic. Instead we should strive to be exhortative.
I do believe that gifts reflect God’s design for the local church. Even in churches which ignore the idea of gifts, God has given different people in the congregation different abilities to design the ministry in the manner He chose.
I believe every Christian has at least one gift, and that most have a lot more than one. I believe we should be careful to limit the concept of gifts to certain Biblical lists, but we should also stop calling whatever we want to do, a gift.
I believe a person’s giftedness may change according to God’s will. This may include both adding gifts and losing gifts in different seasons of life.
Finally I believe it is a mistake for any church to fault another church on their handling of gifts. Those churches will answer to their Master in eternity and to their own circles of accountability while on earth.