Is it ethical to accept small gifts from students? And how small is small? Is it ethical to accept small gifts from students? In past years I have one or two students have given me small gifts, generally a box of chocolates. I judge the size of gifts on my international beer scale, where things that cost less than 4 beers, (maybe 10 USD) are small token gifts. These have always fallen into the small token gift category. I have typically either left these in my office and shared with people or in bountiful years brought them into the lab or school office. This year I have received over a dozen boxes of chocolates from undergraduate students. Individually each box is still small, but in total the gifts are no longer small. All but two of the gifts were from graduating students. I realised I don't have a well defined personal policy about accepting gifts and I am not sure the university has a policy either.

What should you do when students offer you gifts?
In the general case, professors/lecturers/TAs should not accept gifts from students, as these things can lend themselves very easily to accusations of conflict of interest. This falls in the same general category as dating one of your students, or grading your kid's exam.

That said, I can think of three situation where gifts are acceptable.

(1) a graduating student gets you something nice after graduation (e.g., in the department where I did my PhD, it is normal for students and advisors to exchange gifts after a successful doctoral defense).

(2) a current student makes a "collective gift", e.g., a student brings a cake to class to celebrate his/her birthday and offers you a slice.

(3) you go through some major life event and students pitch in to get you something, e.g., when I came back to work after having to get major surgery, the grad students in my department got me a nice coffee machine to celebrate that I hadn't died.