I said "private". I employer gives you money out of his own pocket it is a valid gift. If the money came out of corporate account - that just does not qualify.

I said "private". I employer gives you money out of his own pocket it is a valid gift. If the money came out of corporate account - that just does not qualify. But I understand the rest. I simply did not know that the rules are very reasonable. Myself I am in Canada not the US.