Yes and no. Property yes, cash no.

The christmas party is deductible under IRS Reg ?1.132-6(d)(2) which covers occasional ****tail parties or picnics; traditional holiday gifts of property (not cash) with a low fair market value; flowers, fruit, etc.

De minimis fringe benefits are deductible to the company and are excluded from the employee's gross income. De minimis fringe is any property or services whose value is so small that accounting for it is unreasonable or administratively impracticable, taking into account the frequency with which similar fringe benefits are provided by the employer to its employees. (Code ?132(e)(1)). No specific dollar amount is mentioned except for "achievement awards" that generally are limited to $400 cost per person.

Your small electronics door prizes would probably be deductible but gift certificates is cash and would be a no-no.

my 2???