@tenniseric98 , IMHO -- these are income to you. This is because the entity giving you these get to write off these as expenses. However, if the value of the gift is under de-minimis ( mostly these are like #25 or under but you should look at the instructions of the applicable form ), you don't recognize this as taxable income. Note that the general rule is all income is taxable unless specifically excluded by the code AND all expenses are not deductible unless specifically allowed by the code.
