For those who consider the WT Study:
There is an interesting distortion in this WT lesson. Paragraphs 4 - 8 form a sub-topic entitled "Jehovah Is Generous."
Paragraph 8 starts by saying, "Jehovah's most generous gift is available to everyone. What is it? The ransom sacrifice of his Son." This is followed by a quotation of John 3:16, "God loved the world so much that he gave his only-begotten Son . . ."
The distortion is not so much in what the paragraph says, as in, what it does not say.
If you do a search on the word "gift*" in the WT Library, and focus on the results from Acts thru Jude, so as to see how the Bible letter writers explained the results of God 'giving Jesus' (per John 3:16), you will see that the majority of references pertain to God's "gift" involving the giving of the Spirit, and the various sub-gifts (if you will) that result from receiving the Spirit, all of which comes from 'exercising faith' in Jesus.
In a few instances "everlasting life" is described as the "gift." In a number of instances "undeserved kindness" (or "grace) is associated with "the gift of God." But by far, the most references to God's "gift" involve being given the Spirit, something the WT denies to the vast majority of JWs.
It's like the WT first takes the "gift," removes the contents, and hands JWs the wrapper, and says, 'Here's your gift from God.'
Here are some of the verses that resulted from my search of the WT Library:
Acts 2:38, 39; 8:20; 10:45; 11:17
Rom 3:24; 5:15-17; 6:23; 9:28-32; 12:6
1Co chaps. 12-14
Eph 2:8; 3:7; 4:7, 8
Heb 6:4
1Pe 4:10
Edited to add:
I re-thought that there might be a needed explanation concerning the Spirit being given. The WT does not deny that JWs can receive holy spirit as pre-Christian servants of God are sometimes described as having.
They do deny that most JWs can receive it in the way the NT Bible writers were talking about it. As Galatians 3:14 (and context) alludes to, the gift of the Spirit involved being accepted into the New Covenant and, by relation to Jesus in faith, becoming part of "Abraham's seed." This, the WT most strongly denies to all but 144,000, stretching over a period from about 33 AD to present.