These non-cash gifts are allowable – value limits don’t include incidental costs (engraving, packaging, sales tax, mailing, gift wrapping):
- Employee recognition – gifts of tangible personal property of minimal value (flowers, fruit, book, plaque, non-negotiable gift card) or a ticket to a sporting or cultural event (not a season ticket), limited to $75 per individual. One-month parking permit, limited to $220 per individual. One-month transit pass, limited to $115 per individual.
- Length of service achievement – gifts of tangible personal property for recipients who have completed at least five years of service, limited to $400 per individual.
- Retirement – gifts of tangible personal property awarded as part of a meaningful ceremony, limited to $400 per individual.
- Sympathy gifts – gifts of tangible personal property (flowers) in the event of the death or major illness of an employee or member of the employee’s family or household, limited to $75 per individual. Cash contribution to an eligible charitable organization in lieu of tangible personal property, limited to $200 per individual.
- Prizes and other gifts – raffle and door prizes of non-negotiable gift cards and tangible personal property awarded as incentives for employee participation in an event or completion of a survey or questionnaire, limited to $75 per individual.