Are both of these statements acceptable grammatically?
Receiving homemade cupcakes make me feel special.
Receiving homemade cupcakes makes me feel special.
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The formal and traditional answer is makes, because the subject is the singular noun phrase receiving homemade cupcakes.
In actual speech, and even sometimes in writing, many people say make, under the influence of the more recent plural noun cupcakes.
I would recommend saying makes, but be prepared to hear make.