At our suburban Baltimore, MD, CCRC has a rigidly enforced no-tipping policy. We hold two resident fund drives per year for our Employee Assistance Fund. We raise about $90K - $100K in each campaign and distribute the proceeds based on hours worked in the last six months to our approximately 200 hourly employees. Most recently, the most significant semi-annual gifts were in the $650.00 range. We pay the income tax, so the amount distributed to each employee is free and clear. Our Administration (CEO and CFO) are strong supporters of the resident's efforts and cooperate by providing hours worked, etc. We are free to publicize the progress as we see fit.