How do you treat de minimus food 'gifts'?

[joanmcq]

Client is an independent sales representative. She often brings a box of donuts or other snacks to sales meetings or presentations. I've been treating these expenses as M&E, but was thinking they might be better, and more advatageously treated as promotion expenses. What do you all think?

[abctax]

Joan, check out page 8-10 for "Other examples when 50% limit does not apply"
Sounds like it might fit your situation.