Can I deduct end of year thank you gifts to referral sources (e.g., food basket)?

[kplescia]

I am receive referrals from veterinary clinics for my behavior consulting business.  At the end of the year, I sent them (commercially purchased) cookie baskets to thank them.

[CatinaT1]

Yes.  You deduct no more than $25 of the cost of business gifts you give directly or indirectly to each person during your tax year.

You can find more information here:  Business Gifts