Is client gifts tax deductible a valid tax write-off?

The IRS allows a deduction for business gifts, but it limits the deduction to $25 per recipient per year. This means if you give a client a gift worth $100, you can only deduct $25. The $25 limit applies regardless of the number of gifts given to that recipient during the year. Gifts to a company that are intended for the personal use or benefit of a particular person are considered gifts to that individual. Exceptions include items costing $4 or less that have your name permanently imprinted and are distributed regularly (e.g., pens, calendars). Additionally, promotional items like samples or display items are not subject to the $25 limit.