Need help in research of regulations on offering some type of gift card as part of first time homebuyer package. Would like to bundle fees and charges, disclosing properly in APR but returning the gift card to loan customer at closing.

The general prohibition here is RESPA Sect. 8, but since you are not paying a 3rd party, but the borrower, you should be OK.

There could be tax considerations, however.

Andy Z. thanks always for your insight. Also anyone else can chime in too.