Non-monetary awards/gifts should be held to a "de minimis" level so as not to result in tax liability for the staff member receiving the award. Gifts and awards of tangible personal property to staff members are "de minimis" when they (1) are awarded infrequently and (2) have an approximate fair market value that is not equal to or in excess of $100.00.

Non-monetary awards/gifts can also include recognition that has a minimal monetary value but contains a level of emotional value.