Previously, this could have been possible based on a Tax Court case involving gift certificates for Hallmark products Hallmark Cards gave its employees which were worded to insure that the certificates were redeemable for merchandise only.
For the American businessman, see Ronald Perelman. Ronald N. Ron Perlman (born April 13, 1950) is an American actor and voice actor.
Ron was a generous philanthropist to numerous civic, community, arts, youth, and sports organizations and institutions. He engaged in and supported a number of youth organizations including SE Michigan Junior Achievement and helped establish Michigan Boys Basketball Amateur Athletic Union (AAU).