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.

Understanding the Context

singular vs plural - Make or Makes within a sentence? - English ... "Makes" is the third-person singular simple present tense of "make", so if a singular thing makes you mad, it repeatedly does so, or does so on an ongoing basis. Should I use make or makes?

Key Insights

- English Language Learners Stack Exchange Thank you! That makes sense. I must have heard people use it incorrectly so much that the correct way sounds strange. I will use your suggested sentence as well. I appreciate your help!

Final Thoughts

tense - Do I use "makes" or "make" in this sentence? - English Language ... grammaticality - Is it "make" or "makes" in this sentence? - English ... Should I use make or makes in the following statement: Please explain why your experience and qualifications makes you the best candidate for this position