My understanding is that logo'd swag is (usually) marketing expense, not taxable employee gift. If it's a non-cash-equiv gift under $100 in value, it's almost

My understanding is that logo'd swag is (usually) marketing expense, not taxable employee gift. If it's a non-cash-equiv gift under $100 in value, it's almost definitely not a taxable income item. If it's more than that, but has the logo on it...