Question: The company sent employees to a seminar. The hosting organization gave each attendee an iPad. Are the iPads company-provided gifts, which must be valued, taxed to employees and reported on their W-2 forms?
Answer: Probably not. If the seminar was open to anyone willing to pay, and all who attended received iPads, the hosting organization provided the gifts, not you. However, if the seminar was organized by a vendor, and the company supplied the iPads or distributed vendor-supplied iPads, taxation and W-2s are required.