A courteous, tactful letter acknowledging a gift can be an effective public relations tool even though you are not accepting it. Make your reason for not accepting it clear.

I appreciate your thoughtfulness in sending me tickets for the playoff game.

The vase that was delivered to my office yesterday is lovely. Thank you for thinking of me.

How thoughtful of you to include me in your plans for a trip to Disneyland.

It was very kind of you to leave the lovely gift on my desk. Thank you for you thoughtfulness.

You have very good taste. The tie you left for me is really beautiful.

a wonderful way to say thank you
appreciate your thoughtfulness in sending me
appreciate your offer to
couldn't have chosen a more beautiful arrangement of
feel honored to be the recipient of such a magnificent
how thoughtful of you to include me in
how thoughtful you are in your choice of gifts
is well suited to the decor and mood of the office
recent gift of appreciation as a result of
show that your taste in gifts is impeccable
thank you for so thoughtful a gift
thank you for the valuable
thank you for thinking of me
thank you for the lovely
that was delivered to my office yesterday is lovely
totally unexpected gift
was very surprised to receive
was a very kind gesture
went out of your way to
what exquisite taste you have in
what a beautiful gift you had delivered to my office today

Unfortunately, company policy prohibits me from accepting gifts from clients, so I am returning the gift to you.

Since Doe's discourages employees from accepting gifts from wholesalers, I did not accept delivery of the vase.

However, I would feel uncomfortable accepting such an expensive gift from a student.

Your generosity has touched me deeply, but I must return the gift because the directors have forbidden us to accept any gifts from customers while we are in Doe's employ.

I wish I could accept the gift, but it would cause hard feelings among those with whom I must work every day.

although the figurine you sent me yesterday is beautiful
am undeserving of such a show of gratitude
a sincere regret because of its great beauty
acceptance of gifts in this manner could compromise
allow me to return it
am sorry that I must return the
am returning the gift to you
because company policy prohibits me from accepting gifts from
cannot accept such an exquisite
cannot accept gifts from suppliers
company policy discourages
company policy must be followed
great pains to maintain my image of impartiality
has been returned, but not my appreciation of your thoughtfulness
irreplaceable nature of the vase would leave me forever indebted
it would be inappropriate to accept
know that it was well meant
long-standing policy is that
must decline your offer
no one company may be dealt with on an exclusive basis
nonetheless, your kindness is appreciated
policy not to accept expensive gifts from clients
regret that I must return it
regret, however, that it must be returned
regrettably, the offer must be refused
since Doe's discourages employees from accepting gifts from
would feel uncomfortable accepting such an expensive gift from a

Thank you again for your kind thought.

I do appreciate you thinking of me.

I am sure you will understand. Your thoughtfulness is appreciated.

Your good intentions will not be forgotten.

My sincere thanks for your good thoughts.

am sure you understand
appreciate your generosity
come see me whenever it is convenient
do appreciate your thinking of me
it is with much gratitude that I thank you
look forward to visiting with you in the future
please accept my sincerest thanks
please allow me to return it
please accept my appreciation of your thoughtfulness
thank you for your kind thoughtfulness
thank you for thinking of me
thank you again for your kind thought
thank you so much for caring
was nice of you to think of me
wish you the very best
your thoughtfulness is well received
your generosity will not soon be forgotten
your thoughtfulness is appreciated
your kindness is appreciated

I loved the beautiful plant you had delivered to my office. Unfortunately, I had to ask the delivery boy to return it, because we are not allowed to accept gifts from clients. Still, I sincerely appreciated the gesture and look forward to our continued association.

You must have read my mind. I have been admiring your beautiful fountain pen since we first met. To make it a gift to me was very thoughtful.

Sadly, I cannot accept your generosity because company policy prohibits employees from receiving gifts. But be assured that I will not forget your kind gesture.

I was very touched by your thoughtful offer to babysit my children during the vacation I had planned. Recently, however, I have had a change of heart and will no longer be taking the vacation. Nonetheless, I deeply appreciate your generosity and I hope to be able to repay it some day.

How kind of you to send me tickets to Saturday's ball game! Regretfully, I must decline the gift. Company policy does not allow management to accept gifts of greater than a $10.00 value. I hope you understand. But thank you for thinking of me.