ANSWER:

Yes. You can give a candidate a thank you gift, monetary or otherwise, when they interview with you. We would recommend establishing a process for providing thank you gifts to ensure consistency and equity in determining who receives them. You could provide a gift when candidates reach a certain point in the process (e.g., the final round) or give them to those interviewing for a certain level of position within your organization (e.g., director or executive).

We’d also recommend reaching out to your CPA or tax expert to understand any tax implications.

This Q&A does not constitute legal advice and does not address state or local law.