1,141. Giving Gifts
167:13 Mocking is prohibited except for mocking idolatry, which is permitted.
167:14 It is prohibited to give a gift with no strings attached to a non-Jew one doesn't know, as per Deuteronomy 7:2, "do not flatter them." The Talmud (Avodah Zara 20a) understands this to mean not giving them presents. If one knows him, however, it is not a "free gift" because the non-Jew will likely reciprocate in some fashion - or already has - making it more like a transaction.