Skip to Main Content
U.S. flag

An official website of the United States government

Dot gov

Official websites use .gov
A .gov website belongs to an official government organization in the United States.

Https

Secure .gov websites use HTTPS
A lock ( ) or https:// means you’ve safely connected to the .gov website. Share sensitive information only on official, secure websites.



LA-15-04: Treatment of Gift Cards under the $20 De Minimis Gift Exception

April 30, 2015

This Legal Advisory explains the types of prepaid gift cards that are considered to be cash equivalents, and are therefore categorically prohibited under the de minimis gift exception, and the types that are not treated as cash equivalents.

(link to PDF version)