Go by the rules
When gifting in a corporate capacity, ascertain if the recipient's firm allows its employees to receive gifts. You could call its HR or marketing division for clarification; you wouldn't want to face the embarrassment of having your gift returned.
Make it appropriate
The budget for the gifts should be set in accordance with the recipient's position - whether he is a VIP, a long-term customer or a new client. If the recipients are an entire team or department, you may opt for a collective gift - such as mixed nuts, candy or a basket of goodies - over individual ones.
Gift cards are in
While vouchers may seem impersonal, they happen to be a very practical gifting option. Movie tickets and dining vouchers will make any employee happy, but VIP clients would prefer golf lessons, wine tasting sessions or a fine dining experience.
Give prospective clients a miss
Avoid sending gifts to prospective clients as it may seem like an attempt to influence their business decision. Instead, settle for a nice hand-signed card with a sincere note that conveys your greetings and says that you hope to work with them in the New Year.
Logo or No Logo
While the decision to put your company logo on a product is a personal one, it mostly depends on the situation. A digital photo frame or a crystal bowl of gourmet chocolates may carry a small but tasteful logo, but playing it up on inexpensive products such as keychains or mugs may be considered inappropriate.