Can you expound on this one?
He bought the ingredients, you brewed it into beer, and returned the beer to him.
No money or item of value changed hands. What's the problem with this one?
In most states, the brewer made the homebrew and thus "owns" it. In some states, you can't even gift homebrew, or take it out of your home to your boat or to your campsite.
In my state, I can give away something like 20 gallons of homebrew per year. It used to be a 6 pack. In some states, it's only legal to remove homebrew from the brewer's home for competitions.
If someone bought ingredients, they can give them to a homebrewer for a gift, no problem. But the brewer usually can't gift back beer, unless the state law allows for the gifting of homebrew from a brewer's home.
It's important to check with your state laws. Most places that have a liquor license will not allow homebrew into it.