Gift

A payment, advance, forbearance, rendering, or deposit of money, or anything of value, unless consideration of equal or greater value is received by the donor, but does not include:

1. Bequests and other forms of inheritance;
2. Suitable mementos of a function honoring the reporting individual;
3. Food, lodging, transportation, and entertainment provided by a foreign government within a foreign country or by the United States Government, the District of Columbia, or a State or local government or political subdivision thereof;
4. Food and beverages which are not consumed in connection with a gift of overnight lodging;
5. Communications to the offices of a reporting individual, including subscriptions to newspapers and periodicals;
6. Consumable products provided by home-State businesses to the offices of the President or Vice President, if those products are intended for consumption by persons other than the President or Vice President; or
7. Exclusions and exceptions as described at Sec. 2634.304(c) and (d).

A sum of money, including amounts from a relative or a grant from the borrower's employer, a municipality, non-profit religious organization, or non-profit community organization that does not have to be repaid.