Abstract: A gift transaction processing system/method allowing collection and management of financial and non-financial gifts from gift donors to gift recipients using a distributed communication network is disclosed. The gift donor interacts with a graphical user interface (GUI) client to donate a gift under control of a gifting computing server (GCS). The GCS receives gift donor information and assigns an identification token to the gift donor and associates this token with the received gift donor information. The GCS then sends the token and an HTML document identifying the gift to the client along with a donation application activator. The client receives this information and displays the HTML document at which time the donor selects the donation activator and the client informs the GCS to complete the gift transaction and provide a receipt to the donor via the client.