Gifts - $25 limit gifts.

[JG EA]

Client who gave gifts to his students wanted to count them as charitable contributions.No. of course. What do you think about counting up to $25 per student for an educator's employee business expense?

In reading 463 it just talks about gifts in your employment. It does use the word customer though. So, do you think that if the gift doesn't have an advertising aspect then it wouldn't be deductible?

[Jiggers]

Gifts to students

I don't think these would be deductible as educator expenses. If he was self-employed and these students were paying him directly, then he might have a business gift.

[jainen]

I might

I might accept this as educator expenses, if the client has a reasonable story. Incentives do play a role in the classroom, so if the gifts were of appropriate value and had some connection to the educational process, I don't see a problem. If they were based on a personal relationship, that wouldn't qualify. (If he gives birthday presents to all the students he sleeps with, I would consider that to be preparation for a new career.)

[JG EA]

Thanks

Thanks for your valued opinions.