Do you think a company should provide receipts for gifts won through a drawing?

at christmas time our company purchases lots of gifts to be given away through a drawing. The employees receives the gift for free. We pay the taxes for the employee so they do not even have a gift tax. The company pays for everything. It has been brought to my attention that we provide receipts to employees that ask for one if they do not like their gift. It is a free gift. If they do not like it they can give it away as a christmas gift or give it to a friend or family member even a co-worker if they want to. It was free and they won it, why should they be able to get the receipt. I feel the employee should be happy that they even were chosen as a winner. Only 6% of the people even have the ability to win. Why hook a gift horse in the mouth? I think this is insulting, am I wrong?
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