Gifting is the process by which businesses or individuals exchange goods or services either as a courtesy for partnership, working together, or sometimes as incentive for business or personal opportunities. Within the context of work, several guidelines can be applied to the proper use of gifting. For clients and other businesses:
Consider giving a charitable donation in the recipient’s name. This allows you to show appreciation to the recipient, contribute to society, and garner some business goodwill.

For co-workers:
The most important thing to keep in mind here is not to hurt anyone’s feelings. When publicly giving gifts to colleagues, the best bet is to include everyone. When giving only to select individuals, do so with discretion and, preferably, outside the office.

For the boss:
Strictly speaking, it is not proper etiquette to give a gift to your supervisor if the gift is only from you. Such gifts may be misinterpreted as sycophantic. Instead, organize a group gift and include any interested co-workers. Of course, if gift-giving to supervisors is the standard at your office, you don’t want to be the lone Scrooge so it’s imperative to learn the traditions of your office.