As a tenant now, and a previous resident manager, these types of gestures are really a waste of money, and may even be insulting.It kind of reeks of a lord of the land having a party for his serfs.Think about it. 

I think $100 for a nice dinner would be a nice gesture. if you got $300 you should party like the money fell out of the sky. 

Let's see here....1) A few weeks prior to tenant move-out I send them a cleaning checklist as well as the two pages they signed listing damage and cleaning fees2) I use the same paint colors in all my properties.3) My Clean Magic Erasers are amazing and will remove wall scuffs and random stains. 4) When buying larger items I utilize the Lowe's 10% off trick (spending .99 on eBay to buy a Lowe's 10% off digital coupon and using the code online or in store - this hack has literally saved me thousands).5) At my multi-family properties I include various items near my coin-op washer and dryer: a laundry  table for folding, a roll of paper towels and a bottle of cleaner so the machines can be wiped off; I also include some laundry-related items such as stain remover, starch spray, etc (I buy it from Dollar Tree and it lasts a while - I think the tenants appreciate the gesture). 6) At the Dollar Tree they have a toilet cleaning gel product called Lime-A-Way.

They are treating being a landlord like a hobby and have poor business scenes in thinking their customers appreciate the gestures or would act negatively if they did no.

@Marcia Maynard I would love to be one of your tenants and I'd actually appreciate the good will gestures you provide to your tenants.Unfortunately, there are just so many tenants who would not only not be grateful for the gesture, but would see it as expected, and then start adding more things they expect from you.I also didn't provide toilet paper, etc.  

Copies of utility bills for the units over the past 6-8 months and a CLUE report is a nice gesture too, because the owner is the best source for these items.

If she's understanding and cooperative, I may follow up with a coffee card or pizza coupon as a nice gesture, but that's far more than anyone would do for me if I lost gas in my house.

Would have been a nice gesture by the law makers to leave us some pointers, but no such luck.At minimum, this follows from failure to publish:The LLC will not be able to sue in New York courts, but can still be sued.

It’s a good will gesture that goes a long way.

My background check is $42.99 and often that is almost 3 hours of work for someone so I feel this is a nice goodwill gesture.