Stevens said he did not disclose the chair on his Senate forms because he told Parsons he could not accept it as a gift.

NPR: Defense, Prosecution Rest In Sen. Stevens' Trial

If you want to make such a gift, you'll need a qualified appraisal, a public charity willing to accept the gift--there's only so much practice a fire department can take--and state laws allowing it (Kansas' health department, for example, limits fire-training exercises to interior portions of the home, not the total structure).

FORBES: Ultradeductible

The recipient can accept the gift, or request to browse a gallery of same-priced items for an easy exchange (without the giver knowing).

FORBES: Gift Cards Be Gone: Karma Launches