Incoming gift alias

BUR #38203 has been rejected.

create alias giving_to_viewer -> incoming_gift
create alias offering_to_viewer -> incoming_gift

I was trying to search for this tag by typing the aforementioned alias but can't find it, so it's time to change that.

This bulk update request is pending automatic rejection in 5 days.

This bulk update request has been rejected because it was not approved within 45 days.

The bulk update request #38203 (forum #339984) has been rejected by @DanbooruBot.