If you present something for acceptance or rejection, you proffer it. Say your mom is under so much stress she forgets her own birthday. You may want to proffer her some advice, like, "Quit that job."
What's the difference between proffer and offer? If you say you "proffered" something to a friend, it suggests a spirit of generosity and it signals that your friend was welcome accept or reject it as he saw fit. In other words, proffer is usually little more polite than offer. To remember this, think of the following equation: p[oliteness] + offer = proffer.
