Illinois has a very detailed 'gift ban' statute as it relates
to 'banned' sources. Banned meaning a gift can be received
with limitations or not at pending what the gift is/for.
General limits are $75.00 on food/beverages; $100 limit from
certain sources in a year; big no, no regarding gifts that
come from sources that would have a business relation and not
a personal friendship with a procedure to make that
determination.
With that said what you are asking about is more so from a
parent/student to a school employee. That is not specifically
covered unless that person is a 'restricted'/'banned' source
with the limits put in place.
Local district may set limits as well.
In the case of a parent gift, many times the receiver says
thank but I can't accept this or make a donation in kind to
the classroom/school. We follow that approach.
Posts on this thread, including this one