of the employer's copier; low-value holiday gifts, other than cash or gift cards; occasional parties or picnics for employees and their guests; occasional tickets for theater or sporting events. Under Section 1.132-6(b)(1) of the Treasury Regulations, all similar fringes must be considered together to determine whether they are de minimis. One free meal given to all employees once a year would qualify because the meals are infrequently provided. One free meal provided to a different employee each week throughout the year would not qualify. Under Section 1.132-6(c) of the Treasury Regulations, cash never qualifies as a de minims fringe. Cash or gift certificates provided to an employee so the employee may buy a theater ticket does not qualify. It would qualify, however, if the employer purchases the theater ticket, provides the actual theater ticket to the employee, and the employer infrequently gives out tickets to employees. Gift cards never qualify if they are redeemable for variety of merchandise or have a cash equivalent value. Gift cards do not qualify if they have a specific face value and are redeemable for merchandise at a store. If a gift certificate allows an employee to receive a specific item of low-value personal property, it is administratively impractical for the employer to account for the gift certificate, and the employer infrequently provides gift certificates to employees, then the gift certificate qualifies. Although the Internal Revenue Service has not defined low-value, it has stated that an item worth $100 is not a low-value item. While the Internal Revenue Service does not define infrequently, gifts to employees on a quarterly basis would not qualify as a de minimis fringe benefit. Examples of tax-free de minimus fringe benefits include occasional typing of personal letters by an employee of the employer; occasional personal use of the employer's copier as long as at least 85 percent of the copier's use is for business purposes; occasional parties for employees and their guests; gifts of property (not cash) with a low fair-market value for a birthday, holiday, performance, illness, or family crisis; occasional tickets to a theater or sporting event; coffee, doughnuts, and soft drinks for employees; and personal telephone calls made by employees. Qualified Transportation Fringe Qualified transportation fringe is defined in Section 132(f) as (1)(A) transportation in a commuter highway vehicle between the employee's residence and place of employment, (B) any transit pass, or (C) qualified parking, if provided