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Avangelica, there is no government law anywhere of such type.

Caregiving agencies can incorporate their own rules. Some will say no, others will say within reason, or not commit at all.

I was able to give my Dad's caregivers Target gift cards with the acceptance of the Agency. And after my Dad had passed, at Christmas I wrote each caregiver a check and a thank you note. My Dad wanted me to make sure his caregivers knew how much he appreciated their above and beyond work.
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Oh, I think you will need to provide more info to get any useful responses! Relationship between the two parties? Type/size of gift? Other parties involved? etc
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Caregivers working for an agency need to follow the agency rules.
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Actually FF there is a law when it comes to caregivers that are PAID accepting gifts above a certain amount. It can be seen as trying to avoid paying employment and income taxes - nominal gifts (like less than $35-50) are usually fine. But employees have to declare value of things like a car used for non-business travel, trips that are not for business purposes, and other income like game show winnings. Err on the side of caution because you could end up with problems if the gift is cash, and you itemize caregiver expenses:)
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At my grandmother's assisted living facility there is a treat rule in place, no gifts or cash for any of the staff. It is to protect the senior and the staff member.
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I think it depends upon the value of a gift (is it a new car or a pan of homemade brownies? A fistful of cash or a $10 gift card to a restaurant?).

Like jeannegibbs said, agencies have rules about accepting gifts from clients but I think there are times when giving or accepting a gift is appropriate if it's a unique situation and the gift is modest. I work in hospice and once an elderly woman, the wife of my patient, tried to give me cash like a tip. I thanked her but declined. She tried harder, I declined harder. I finally told her that I wasn't allowed to accept gifts from clients, that it was my pleasure to care for her family and that I got a decent salary for doing so. Finally she relented. But I called my office and reported it because I'm sure she would try to give my colleagues money as well. She had an extensive family and I didn't want it getting back to her adult kids that she was handing out money and we were taking it thus tainting everything we were doing and compromising our care of her husband and their father.

On the other hand, accepting even a modest gift from someone who has dementia can cause all kinds of issues.

The "No Gifts" rule is in place for very good reasons that protect not only the patient but the caregiver as well.
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