JOEL - We are not "expected" to pay tithing on anything. We pay according to our faithfulness and willingness to sacrifice. And we will be blessed accordingly. Normally we would of course not pay tithing on any gifts or presents that someone has purchased for us. However, a good way for parents to train children in the concept of paying tithing is to have them pay on gifts of money that they might receive as a birthday present from a grandparent or other relative or friend. It is up to all of us to prayerfully decide what we should pay tithing on. As a statement from the church leaders tells us "every member of the Church is entitled to make his own decision as to what he thinks he owes the Lord and to make payment accordingly" (Mar. 19, 1970; Doxey, Roy W. Tithing: The Lord's Law. Salt Lake City, 1976).