tax deductions: gifts?

[rainws]

i've looked around online but can't find any conclusive info on this. if i give someone a small gift, cash or an item i buy, can i count that as a tax deduction? what are the rules on this? by small i mean under $100 usually. thanks.

[momof1in150]

I know in Real Estate we can deduct $25 for a gift to a client.

[sweeps]

Is this just a personal gift you're giving to a friend or family member? No.

If it's a gift to a charity, or it's a gift to a business client, then yes, it could be deductible.