A tip is a sum presented by a customer as a gift or gratuity in
recognition of some service performed for him. It is to be distinguished
from payment of a charge, if any, made for the service. Whether a tip is
to be given, and its amount, are matters determined solely by the
customer, and generally he has the right to determine who shall be the
recipient of his gratuity. In the absence of an agreement to the
contrary between the recipient and a third party, a tip becomes the
property of the person in recognition of whose service it is presented
by the customer. Only tips actually received by an employee as money
belonging to him which he may use as he chooses free of any control by
the employer, may be counted in determining whether he is a ``tipped
employee'' within the meaning of the Act and in applying the provisions
of section 3(m) which govern wage credits for tips.