Is gift to client tax deductible a valid tax write-off?

The IRS allows businesses to deduct up to $25 per recipient per year for business gifts. This limitation applies to gifts given directly or indirectly to a client or customer. If a gift is given to a client's family member, it is considered an indirect gift to the client. Items that are promotional in nature and cost less than $4, or items that are widely distributed and have the business's name clearly imprinted, do not count toward the $25 limit.