[kevkrom]

Why couldn’t they accept it?

It might be (by the letter of law) considered a bribe or an unfair procurement that harms a competitor.

Given the insane number of regulations the government subjects us (and itself) to, I think it is prudent that they make sure that no one is going to catch grief for making or accepting this generous offer from IBM.

[Valin]

Then you just put a clause in the contract saying..(words to the effect) that this is not a bribe, and IBM does not expect any special treatment in any future dealings.

[GSlob]

"it is prudent that they make sure that no one is going to catch grief for making or accepting this generous offer from IBM."
Well, just issue a presidential pardon for all those involved, and let them proceed.