This paper reports the results of a study that examined the influence of organisational level and education on attitudes towards giving and receiving gifts in exchange for preferential treatment in three cultural groups. Analysis of the data using hierarchical regression revealed that after controlling for age’ gender’ cultural background’ business sector and years of service’ respondents’ organisational level and education positively influence attitudes to accepting gifts’ while only education influences attitudes to giving gifts. Higher organisational level and higher education was associated with higher ethical attitudes. The models explained 10% of the variance for giving gifts and 12% of the variance in accepting gifts. These results indicate that tertiary educated employees may have higher ethical standards towards giving and accepting gifts than non-tertiary educated employees.