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I'd like to think that a gift is a gift, and can be given and received as such with-out being subjected to "review" by an ad hoc commitee of parents and coaches. The true cost of the tickets at $22.00 each, rather than the market value, should be the basis for discussion, and I see nothing wrong with a gift that costs $66.00.
It really isn't the actual cost that needs to be looked at, it's the market value. Every company that has a corporate policy on gifts will agree with this - It is not how much the individual paid but how much the gift is worth. Regardless, in most of these policies, anything over $50 by one family to an individual is usually thought to be excessive.
But I agree that most people are well meaning and if I ran across this situation, I would view it as a family trying to help the owner. I have been in situations where I could do the same, but in thinking of it further, I have opted not to for the exact reason I stated before... I would be creating a conflict of interest for thecoach and I wouldn't want them to feel unduly obligated to act differently.