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The 2025 Academy Awards are once again emphasising the vital message that it's not the winning that counts, it's the taking part.
As such, organisers of the star-studded soiree have continued their long-standing tradition of handing super-luxurious gift bags out to all actors, actress, musicians, directors, composers and make-up artists that have received a nomination.
This means that - whether or not they're awarded a 24-carat gold statuette - the likes of Cynthia Erivo, Demi Moore, Zoe Sandaña, Ralph Fiennes, Adrien Brody and Sebastian Stan, will at least get to take some nifty-gifts home with them.
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Other stars, however, are expected to refuse their presents. But why?
Before we get into it, it's firstly worth nothing that we're not talking about your average party bags.
In fact, these collections of luxury items are believed to be worth a staggering six-figures.
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Speaking to LADbible Media Group ahead of this year's festivities, Distinctive Assets - the Los Angeles marketing firm behind the gifts - wanted to make some things clear.
Apparently, there 'is no Oscar Gift Bag', and these bundles in question were 'discontinued' by the Academy 'long ago'.
"The 'Everyone Wins' Nominee Gift Bag is simply an independent production that honours select nominees with some incredible gifts," the firm went on to emphasise.
In a press release recently issued, the firm's founder Lash Fary also discussed the types of items included in this year's package.
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"While our gifts may be famous for being fun and fabulous, they also serve as a means to elevate small businesses, minority-owned brands, female entrepreneurs, and companies that give back," she continued.
.jpg)
"This year, on the heels of the historically tragic L.A. fires, we have found even more ways that our celebrity swag can do good in our community."
Fary continued: "Whether they pamper themselves or share these bountiful gifts as a care package for a friend who may have recently lost their home, we give these gifts not based on the recipients’ need but out of a desire to brighten someone’s day and to acknowledge a job well done."
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As we say, however, it is expected that a small batch of stars will turn down their gift bags - not out of a lack of appreciation, but due to tax reasons.
As explained by Business Insider, the brands mentioned above pay for their items to be included in the uber-luxe packages, and celebs are expected to redeem these items.
Many choose not to do so, however, due to the fact the IRS considers the gift bags to be a form taxable income.

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So, essentially, these tax implications often mean that stars decline the gifts altogether.
That doesn't mean we can't take a peak inside them though, right?
According to Cosmopolitan, the collection includes a five-night luxury wellness retreat in Sri Lanka (gifted by Santani), a four-night stays at two luxury resorts in the Maldives (from Joali Maldives and Joali Being), and a session of ArtLipo body contouring with Dr. Thomas Su in Florida.
Also included is a stay at the five-star Cotton House Hotel in Barcelona, and the full collection of Miage luxury skin-care products, a $500 membership to Function Health, an exclusive jewellery bar experience from OMGIGI, and a $950 coffee table book entitled A Journey of Iceland—From Darkness to Light.
Topics: Oscars, TV And Film, US News, Celebrity