• Even if you are addressing it to an individual person, keep in mind they may still choose to share it with the rest of their office staff.  You may want to treat the gift as if it were for the whole "team" and choose something that they all may enjoy.  Its also a great way to start a fan club!
• Remember that all personalities are not alike.  Women and Men may perceive the same gift differently.  Also, people you see on a daily basis might appreciate something completely opposite of someone you have only met and barely know.  In business, perception is many times more important than intention.  Therefore,
• Do some quick research about the recipient - ask his/her secretary if he/she likes coffee, or prefers red or white, etc.  If possible try to remember or jot down any comments about likes/dislikes during business meetings and conversation. 

• Saying Thank You
• for hard work, beginning a partnership, continued partnership
• Congratulating Someone
• for completing a task, achieving a goal...
• Motivation & Encouragement
• for establishing new partnerships, assisting in completing projects
• Seasonal Occasions
• employee/ company birthdays, anniversaries, holidays
• Apologizing for a Mistake
• a little distraction can [sometimes] go a long way

Thinking about the Gift
Now that you've thought about who and why, its time to consider, how (much), when and where.

• Consider your Budget. 
• Don't think that the more you spend will automatically create results.  Often a well written card can do more than a generous but not well-chosen gift that no one really cares for.
• Choose the right timing.
• If it is a Thank you, Apology or Congratulations gift, try to time the gift to arrive as close to the date as possible. 
• If you know that you want to motivate for an upcoming goal, try to send the item out as early as possible to bring awareness to
• Don't send out seasonal items too early or too close to the date.  A good rule of thumb is about 2 weeks before the holiday and usually a week to 3 days in advance of a specific occasion.  Its always nice to be early, but you also don't want to be forgotten when the actual day comes.
• Most Delivery Services allow you to schedule far in advance.  So set your reminder ahead of time and take care of the gift far in advance so you don't have to worry about the decision process or availability when the time comes.
• Getting it There
• Be sure to give the correct address.  There's nothing like sending the gift to the office next door.
• Make sure to include a well-written card or enclosure expressing your intentions for the gift.
• When it is business intentions you have, then send it to their office.  Sending business gifts to someone's house can sometimes be uncomfortable.

Choosing the Business Gift
Finally, WHAT are you going to give?  Its up to you... But remember, Perception outweighs your intentions.  Here are some more things to consider:

• When dealing in our Global Economy, consider International and Cultural differences.  Don't ever assume that someone from another country will automatically like the same things you do.  Even the gift presentations are dramatically different.
• Its accepted practice to give personal/ business gifts to your employees and/or colleagues, but be careful when it comes to your boss.  It is generally not expected and may be considered inappropriate.
• Avoid gifts that could be misunderstood: i.e. flowers to a co-worker of the other sex, self-improvement books or tapes, beauty products, etc.
• If the item is promotional and includes company branding logos, keep the logo small and not too "in-your-face." Otherwise it may lessen the value of the gift.  Subtlety often goes further and creates a more quality impression.
• You may also want to skip items that involve touching the skin (perfumes, jewelry, lotions, etc.)
• Although wine & cheese are popular gift basket items, keep in mind that there are many people with religious, dietary or personal limitation restrictions.  Sending a gift that could result in guilt will not be as successful in achieving your intentions.

Remember, if you are unsure, it is usually better to play it safe when you don't know enough about your recipient.  Fruit Baskets and consumable or reusable items are usually a great choice.