Since the owner that asked the intial question is from NH I didn't bother with which states are able to receive the incentive. NH is one that does have the program approved. The states that an onwer can receive a referral gift are:
Alabama, California, Delaware, Florida, Georgia, Idaho, Illinois, Iowa, Kansas, Louisiana, Maryland, Massachusetts, Mississippi, Missouri, Nevada, New Hampshire, New Jersey, New Mexico, New York, North Dakota, Rhode Island, South Dakota, and Wisconsin.
This list was taken from the latest Sharing The Magic Rewards Guide that members received earlier this year. The guide was in the packett that we got with the postcards of the resorts. Just a note, if you are from New Jersey there are special instructions on how a member can refer someone.