A “gift” includes any of the following:

1. (1) Real property.
2. (2) The use of real property.
3. (3) Tangible or intangible personal property. For purposes of the definition of “gift,” intangible personal property means money; all evidences of debt owed; all evidences of ownership in a corporation; all evidences of ownership in other business organizations having multiple owners; and all other forms of property where value is based upon that which the property represents rather than its own intrinsic value.
4. (4) The use of tangible personal property or intangible personal property, as defined above.
5. (5) A preferential rate or terms on a debt, loan, goods, or services, which rate is below the customary rate and is not either a government rate available to all other similarly situated government employees or officials or a rate which is available to similarly situated members of the public by virtue of occupation, affiliation, age, religion, sex, or national origin.
6. (6) Forgiveness of an indebtedness.
7. (7) Transportation, other than that provided to a public officer or employee by an agency in relation to officially approved governmental business, lodging, or parking.
8. (8) Food or beverage.
9. (9) Membership dues.
10. (10) Entrance fees, admission fees, or tickets to events, performances, or facilities.
11. (11) Plants, flowers, or floral arrangements.
12. (12) Services provided by persons pursuant to a professional license or certificate.
13. (13) Other personal services for which a fee is normally charged by the person providing the services.
14. (14) Any other similar service or thing having an attributable value not already provided for in this rule.

Rulemaking Authority 112.322(9)(b) FS. Law Implemented 112.312, 112.3148, 112.3149 FS. History–New 4-16-92, Amended 7-30-00.