Alaska Stat. § 24.60.990
(a) In this chapter,
(2) “anything of value,” “benefit,” or “thing of value” includes all matters, whether tangible or intangible, that could reasonably be considered to be a material advantage, of material worth, use, or service to the person to whom it is conferred; the terms are intended to be interpreted broadly and encompass all matters that the recipient might find sufficiently desirable to do something in exchange for; “anything of value,” “benefit,” or “thing of value” does not include
(6) “immediate family” means