If you present something for acceptance or rejection, you proffer it. If your best friend is really struggling with her math homework, you might want to proffer her some advice — like suggesting that she get a tutor.
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 to accept or reject it as he saw fit. In other words, proffer is usually a little more polite than offer. To remember this, think of the following equation: p[oliteness] + offer = proffer.