Editing Gift (section)

== Legal aspects ==
{{Main|Gift (law)|Gift tax}}

At [[common law]], for a gift to have legal effect, it was required that there be (1) intent by the donor to give a gift, and (2) delivery to the recipient of the item to be given as a gift.

In some countries, certain types of gifts above a certain monetary amount are subject to taxation. For the United States, see [[Gift tax in the United States]].

In some contexts, gift giving can be construed as [[bribery]]. This tends to occur in situations where the gift is given with an implicit or explicit agreement between the giver of the gift and its receiver that some type of service will be rendered (often outside of normal legitimate methods) because of the gift. Some groups, such as government workers, may have strict rules concerning gift giving and receiving so as to avoid the appearance of impropriety.<ref>{{cite web|last=|first=|date=|title=Gifts and Payments|url=https://oge.gov/web/oge.nsf/Gifts%20and%20Payments|url-status=live|archive-url=https://web.archive.org/web/20200915183656/https://www2.oge.gov/Web/OGE.nsf/Gifts%20and%20Payments|archive-date=September 15, 2020|access-date=September 19, 2018|website=|publisher=United States Office of Government Ethics|location=Washington, D.C.}}</ref>

Cross border monetary gifts are subject to taxation in both source and destination countries based on the treaty between the two countries.