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(CNN) -- Since many companies do not allow employees to accept expensive leather goods, jewelry, silver and other valuables, gourmet food gifts are becoming more popular as a way to say thanks to a client or a boss.

Corporate gift policies vary widely -- from strict no-gift rules to $25-a-year to no limit. "Lots of companies (and most government agencies) have ethics policies which may allow or disallow the giving or receiving of gifts," said Ellie Kittle, president of Regalo, a corporate gift consulting company in Menands, New York.

A recent study by American Express Small-Business Services found that 35 percent of small-business owners will buy gifts this year, with 70 percent among those purchasing gifts for clients. Food gifts were found to be the most popular, with 47 percent of holiday giveaways falling in the culinary category.

While tempting the tastebuds, edible presents are less likely to threaten business ethics and can even be personalized. If you know your client or employee really likes olive oils or chocolates then you can make a gift of that item, said business etiquette consultant Carolyn Luesing.

Another reason food gifts work well is that an elaborate cake or tin of imported cookies can feed a crowd. Although such delicacies may be expensive, they are often shared among a department, reducing the chance of questionable practices.

With many gourmet food gifts available through the Internet or mail order catalogs -- including top quality, beautifully packaged fruit and baskets filled with edible goodies -- busy business travelers can get their shopping done anywhere there's a phone line.