The formal and traditional answer is makes, because the subject is the singular noun phrase receiving homemade cupcakes. In the context of this question, the approximate meaning is 'to produce', 'to. This is the rule to be applied while deciding what to opt for.
Zamzam Water History, Location in the Mosque, and Pilgrims’ Respectful
The subject must agree in number with its verb. I must have heard people use it incorrectly so much that the correct way sounds strange. Thus, if a subject is.
I will use your suggested.
To make for is an idiom with several different meanings.
