Gifting is much more than just a monetary value transfer from one person to another (unless you're a soulless tax lawyer) and so many people here are forgetting

Gifting is much more than just a monetary value transfer from one person to another (unless you're a soulless tax lawyer) and so many people here are forgetting that. I see gift cards to be somewhere between a thoughtful physical gift and a bank transfer. I'd rather give my nephew a $50 gift card to a bookstore than $40 in cash.