All states prohibit gifts from being given or received if they influence action. Most states place restrictions on the gifts that legislators can receive and lobbyists can give. Due to the myriad exceptions to gift laws, it is difficult to neatly categorize them. The Center for Ethics in Government loosely divides them as such: zero tolerance or no cup of coffee, monetary gift thresholds, and bans if they influence official action. Many states require that lobbyists and legislators disclose gifts given or received. Gift laws almost always include exceptions and nuances as to what is allowable. Alaska has a provision for "compassionate gifts;" in some states, gifts given for special occasions are permissible; in others, de minimis gifts, such as pens or calendars, are allowed. More than half the states exempt food and beverages from their gift laws, although other caveats are placed upon their acceptance.