Is gifts for clients tax deductible a valid tax write-off?

The IRS allows a deduction for business gifts up to $25 per recipient per tax year. If you give a gift to a client that costs more than $25, you can only deduct $25 of that cost. This limit applies regardless of the number of gifts given to the same person during the year. Gifts that are considered 'incidental' (such as engraving or packaging) do not count towards the $25 limit if they do not substantially add to the gift's value. However, items that could be considered entertainment, such as tickets to a show or sporting event, are not deductible as gifts. Instead, they may fall under entertainment expenses, which have different rules and limitations.