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These days, gift cards are as good as giving someone a fat wad of cash and who doesn't want that? Gift cards not only take the pressure off the gift-giver to become a seasonal mind-reader but also prevent those awkward moments we've all had opening gifts we hate from the people we love.

Companies of all sizes and in varying circumstances employ approach of corporate gifting.

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In general, the company gift allows the company to express appreciation for the relationship that exists between a given party and the company. The gift also signifies that the company feels it has benefited from the relationship and wishes to continue enjoying the benefits associated with the connection.

According to the IRS, a gift is "Any transfer to an individual, either directly or indirectly, where full consideration (measured in money or money's worth) is not received in return." The gift tax was implemented in order to stop people from dodging the Estate Tax by giving away all of their money before death. While most individuals don't need to