A company I worked for once made use watch an ethics video. One of the key points was when a situation arises that you are unsure about, you should talk to your department's ethics officer (DEO). Maybe you can check with your boss about whether there is someone in charge of that at your workplace.

I received a small gift (<$5) from a student once and asked my supervisor. He said that for the amount it was worth, to put it in the category of "an apple for the teacher." Similarly, gifts after grades were turned in were all right. Extrapolating from my experience, If there is no possible way for you to help this person out professionally and you are friends outside of work, you are okay. If however you have any say on promotions, even if you are just good friends with people who do, then you might need to return the gift.

It might be time to play the Dilbert Ethics Challenge Game! :)

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