The question of gifts is one of the most complicated questions in the ethics of pedophilia. Gifts are a natural part of a loveful relation. The question is about the boundary between a gift and prostitution.
This is also a question of the "real desire" of the child. If there are too many or too big gifts, there is the possibility that the child assumes that the gifts are a pay for sex, independent of the intention of the pedophile giving these gifts.
The question is not only that the pedophile may not want to misuse his "material power", but does it by accident. This situation may be harmful for the pedophile himself, if he had assumed that the child loves him and later discovers that it was only pure material interest, "like a husband who discovers that his wife has married him only because of his money".
Because of these problems, many pedophiles are very restrictive with gifts.