What is the ruling on a work gift given to an employee to distribute among the department's employees, and must it be returned to the manager or given as charity if it is unlawful?

There is no harm in accepting a gift from a company, so long as it is not a means of favoritism or giving preference to someone over another who is more deserving. Otherwise, it is not permissible to accept it, and it must be returned. If returning it is not possible or if harm is feared, then it should be spent on the welfare of Muslims.