With the holiday season upon us, it is a perfect time to let your clients, vendors, and employees know just how much you appreciate what they do for you with a gift. But this is far easier said than done. There are a lot of things to keep in mind when searching for the right way to say "thank you."

Picking a gift that is tasteful and appropriate for the recipient is key. You also want your gift to match your budget and make a lasting impression. You would think finding one that fits all of these criteria would be a chore, but don't worry - there are plenty of needles in this haystack.

Before you get started, however, keep in mind that some companies have policies regarding gift-giving and receiving. So be clear on your own company's policies, and your recipients', if possible. If they cannot accept gifts, a nice alternative would be to make a donation in their name to a charity.

Start by asking yourself what constitutes an appropriate gift. If you are giving a gift to business associates or clients you know very well, you can get a little more personal and take their interests into account. If they are avid golfers or enjoy cooking, for example, you might consider giving some golf balls or a cookbook. Otherwise, you should avoid anything that might be misconstrued or might leave the recipient feeling embarrassed or offended.

It's usually best to avoid alcohol as a gift. This could lead to an awkward situation - if the recipient has had a difficult experience they're trying to put behind them, for example. Some people simply consider alcohol an inappropriate gift between professionals.

As important as it is to not offend, you also don't want to play it too safe - you want to leave a lasting impression. Think about how many calendars your client might get this holiday season. A magazine or trade journal subscription, for example, will remind them of you every time they receive an issue.

Regardless of what gifts you choose to give this holiday season, most business etiquette experts agree on how you should give it. Wrap the gift as nicely as you can, include a handwritten note expressing your gratitude, and, if possible, deliver the gift in person.

A few more helpful hints

• Avoid religious connotations. It's always best to leave something as personal as religion out of the picture. Think "Season's Greetings" and "Happy Holidays."
• DO give gift certificates; DO NOT give cash. By giving cash to a business associate as a gift, your intentions behind the gift could easily be misunderstood. Besides, cash as a gift is not very imaginative or thoughtful.
• When receiving gifts, accept them with sincerity, but don't hesitate to refuse them if you feel you should. Many people are uncomfortable accepting an expensive or extravagant gift from a business associate, even if it's not against their company's gift policy. But in all cases, always follow-up with a thank-you note.