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"Gift Plan" is not an MLM Plan. It is a scheme in which you can send gifts to one member and receive gifts from another member. It is also known as "Donation Plan", "Money Order Plan", etc. It is the "Giving and "Taking" concept. Firstly you have to give, and secondly, you will be able to take a gift from others.
In this Plan, people help each other. So this is a very nice and new concept to attract members for participating. It helps the users to save time and keep track of members income and expenditure.