When purchasing goods (items that hold no cash value) with the intent to give it away, we need complete backup documentation to include who received the item(s). If recipients are known- attach a list/spreadsheet with your expense report. If the items are for general giveaway to public (like promotional items at a display table) please note that in your business purpose.
If the list of recipients is not yet known, please note in a comment on the expense report that you will upload the list as soon as it is available (We recently learned that you can upload documents to an expense report after it is approved).