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R Yisroel Bronstein, writing in Halachos of Ma'aser Kesafim, answers your question (p. 123) It is permitted to use maaser to buy a gift for a poor chasan, for a bar mitzvah boy whose father is poor, or for a needy family in honor of their son's bris. If one would anyway give such a gift from non-maaser monies, then the use of maaser is forbidden. ...


As DanF already answered, there's a requirement to give gifts on Purim. And as Joel K mentioned in a comment on the question, N'chemya 8:10–12 discusses gift-giving on Rosh Hashana (the date is in verse 2). Rambam, Sh'visas Yom Tov 6:17–18: The seven days of Pesach, the eight of the holiday [Sukos and Sh'mini Atzeres], and other holidays are ...


Purim. There is a mitzvah to give one gift containing two foods to someone. Additionally, one must give gifts to two poor people.

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