Simple Gifts is an IRS-recognized tax-exempt charitable organization operating in Maine, whose purpose is to provide limited financial support and encouragement to patients and their loved ones who are experiencing a medical crisis. Simple Gifts is staffed entirely by volunteers. Simple Gifts gives assistance in the form of gas and food credit cards, gift certificates, birthday, holiday, and special occasion gifts, as well as other forms of limited financial support. Simple Gifts also helps to facilitate community-based giving to these individuals. The typical "simple gift" has a value of $50 or less.