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Book Tokens Ltd (part of the Booksellers Association Group of Companies) was established as the sole issuer of book tokens in the UK. They have now grown into one of the largest multi-retail gift cards in the UK and Ireland and were renamed "National Book Tokens" in 2000, the year the tokens were also sold online for the first time by firstbookshop.com.
De minimis fringe is defined in Internal Revenue Code section 132 (e) (1) as any property or service given to an employee by the employer whose value, after taking account of the frequency provided, is so small as to make accounting for it unreasonable or administratively impracticable. Examples of de minimus fringe include personal use of a ...
Alternative giving. A charity gift card, describing its donation as an alternative to a "sweater you'd never wear". Alternative giving is a form of gift giving in which the giver makes a donation to a charitable organization on the gift recipient's behalf, rather than giving them an item. The idea of giving something to one person by paying ...
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A Christmas gift or Christmas present is a gift given in celebration of Christmas. Christmas gifts are often exchanged on Christmas Eve (December 24), [1] Christmas Day itself (December 25) or on the last day of the twelve-day Christmas season, Twelfth Night ( January 5 ). [2] The practice of giving gifts during Christmastide, according to ...
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An award does not qualify as a tax-free employee achievement award if the award is cash, cash equivalents, gift cards, gift certificates, vacations, meals, lodging, tickets to events, stocks, bonds, other securities, and similar items. Section 79 excludes $50,000 worth of group term life insurance coverage provided by an employer to an employee.