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Understanding the Context

As ... 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.

Key Insights

singular vs plural - Make or Makes within a sentence? - English ... Thank you! That makes sense. I must have heard people use it incorrectly so much that the correct way sounds strange.

Final Thoughts

I will use your suggested sentence as well. I appreciate your help! tense - Do I use "makes" or "make" in this sentence? - English Language ...