The tour guides, I believe, are not allowed to accept tips. We have never tipped a CM tour guide. If we have really liked a tour guide we have pointed them out by name on comment cards or e-mails.
I agree, I don't think tour guides are allowed to accept tips. But I'm not 100% on that. I did KTTK a few years ago, and it was amazing! I did send WDW an email as soon as I got home about my guide and the experience in general.
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