Although this is the custom in many holidays, it is not actually a gift that you are giving but rather it is a gift that you are exchanging. Giving gifts, on the other hand, does not necessarily call for any particular time of year to be involved and it is something they can bring joy to the giver as well as the recipient of the gift.
http://www.apsense.com/article/why-do-people-give-gifts.html
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