USA Christmas gift

[tnrh1]

Hi All,

I own an LLC company that owns real estate properties. I would like to give a Christmas gift ($$$) to the property manager of the building which isn't hired directly by me.
What would be the most tax-efficient way to do it?

Thank you!

 

[kirby]

Your business can deduct no more than $25 of the gift to a person.

Don’t be a Scrooge. Give them one of your properties!

 

[tnrh1]

Haha I wish I could!
It doesn't necessarily have to be recorded as a gift. The bottom line is that I'd like to pay my property manager (who isn't hired by me). My question to you is- what would be the most tax-efficient way to do it? Gift? Donation? Service?

Thank you.

 

[kirby]

Can’t be a donation unless this person is somehow a qualified charity.
Service payment? Not sure what you mean.
Gift is only option.

 

[CrunchyTaco]

I gotcha OP. PM sent.