HUF can receive gifts.Limit of Rs 50,000/- will also apply. Care should be taken while drafting the gift deed. The gift deed should clearly mention the fact that the gift is to the HUF and not to the karta in his individual capacity.Further if the donor is member of the HUF it may amount to throwing into the common hotch potch of the HUF , attracting clubbing provisions. But if there are other coparceners then there will not be any clubbing.