Holiday food gifts for neighbours can include things like hot cocoa, sugar cookies, homemade chocolates, or a breakfast gift basket.
What is a gift ?
A gift is any transfer to a person, made directly or indirectly, for which full payment (measured in money or money's worth) is not received in return.
As a general rule, you should give your neighbours inexpensive Christmas presents that cost between $10 and $30. There may be instances where you want to spend more on a neighbour who is particularly giving, but that should be the exception rather than the rule. Small Christmas decorations or other housewares are also acceptable, but your gift should be intended for the entire family, not just one resident.
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