U.S. Business Gifting  ·  Compliance Guide  ·  2026 Edition

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Gifting compliance guide for startups, investor relations, and financial services.

Business gifting Investor gifting LP gifting Fundraising Registered persons Financial services Tech sales Business development Venture Capital Private equity Partnerships Deal sourcing Family Offices
Compliance Quiz

What are your gifting rules?

Answer 4 questions. Get the exact regulations that apply to your business, recipient type, and budget — including the 2026 FINRA update most finance teams haven't caught up to yet.

⚡ Mar 2026

FINRA Rule 3220 was just updated: the finance industry gift limit jumped from $100 → $300 per recipient — the first change since 1992. Deal toys are now explicitly exempt from the limit. Retail investors are now explicitly excluded from the rule entirely.

Quick Reference

Gift limits at a glance

Physical gifts only. All figures are per recipient per year unless noted.

Framework Annual Limit Who It Covers Source
FINRA Rule 3220 — eff. Mar 30, 2026Broker-dealers & associated persons
$300
was $100 before March 2026
Employees of institutional clients, prospects, vendors, counterparties. Retail investors excluded. FINRA RN 26-05 ↗
FINRA Non-Cash Comp RulesRules 2310, 2320, 2341, 5110 — conformed to $300 (Mar 30, 2026)
$300
product-specific gifts to BD reps
Registered reps of distributing broker-dealers receiving product-linked gifts from offerors (fund companies, etc.). FINRA.org ↗
MSRB Rule G-20Municipal securities — conforming amendment in progress
$100
not yet aligned with FINRA's $300
Employees of counterparties in municipal securities business. MSRB Rule G-20 ↗
SEC / Advisers Act (RIAs)Fiduciary standard — no hard limit set by SEC
~$250
industry compliance norm
Clients, prospects, institutional counterparties of SEC-registered investment advisers (most PE funds, larger VC funds, hedge funds). Advisers Act §206 ↗
ERISA Fiduciaries (DOL policy)Pension trustees, 401k plan managers
$250
DOL nonenforcement threshold
ERISA plan trustees and fiduciaries — pension fund managers, 401k plan administrators. DOL Enforcement Manual ↗
Stark Law (Physician Gifts)Healthcare — strict liability
$535
non-monetary physical only (CY2026)
Physicians and immediate family members who refer Medicare/Medicaid business. Strict liability — intent irrelevant. Limit adjusts annually for inflation (CPI-U). CMS CPI-U Updates ↗
Federal Employee Gift Rules5 CFR Part 2635
$20 / $50
per occasion / per year
Executive branch federal government employees. Congressional staff: $50/gift, $100/year. eCFR ↗
FCPA (Foreign Government Officials)Intent-based — no set dollar limit
~$250
max before heightened scrutiny
Foreign government officials, state-owned enterprise employees, international org staff. DOJ FCPA ↗
IRS Business Gift DeductionPub. 463 · IRC §274(b)
$25
tax-deductible per recipient
All business gifts. Tax-deduction cap only — not a legal gifting limit. Spend more freely; only $25 is deductible. IRS Pub 463 ↗

* No hard regulatory limit. Figure reflects prevailing industry compliance standard. Physical gifts only — cash, gift cards, and non-physical compensation excluded from all figures above.

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Legal Disclaimer

The information on this page is provided by Bond and Beyond for general informational and educational purposes only. It is not legal advice and should not be relied upon as a substitute for advice from a qualified attorney. Regulations change, and the application of any rule depends on specific facts and jurisdiction. Bond and Beyond is not a law firm and does not provide legal services. Before acting on anything you read here — particularly in regulated industries (financial services, healthcare, government, etc.) — consult your own legal or compliance counsel. Reading this page does not create an attorney-client relationship. Bond and Beyond disclaims all liability for actions taken or not taken based on the contents of this page.

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