According to the IRS gifts to staff members would be valued at under $25 and would never be cash or a gift card.  Gift cards which are given for a specific item may qualify – such as a certificate for a one-pound box of assorted chocolates from a specified candy company.  Otherwise, gift cards would never be a qualified gift.  An example of a qualified gift to an employee would be a turkey at Thanksgiving.  Cash gifts which are given to employees, pastors or volunteers are always taxable compensation.