Possible reasons of having an end of internship gift turned down?

[forum]

...........

[decaf]

I think because her evaluations have a bearing on your mark, it wouldn't have been appropriate to accept the gift.

 

imo, a simple thank you note outlining what you learned from your internship would be more suitable.

[TheBoss]

She probably just wanted to be prudent and not accept the gift to be sure she can't be accused of wrongdoing, regardless of whether or not she was officially allowed to.