Can "we" be an indirect object

An indirect object is someone or something that is affected by the action of a transitive verb. For example, I have her a present. "her" would be the indirect object. You can think of it as the object or action that is given to whom or for whom.

"We" therefore cannot be an indirect object because it is always a subject. It would be "us" as an indirect object, for example, She gave us a present. You can't say She gave we a present, because we is always a subject noun and not an object (and it doesn't sound right and doesn't make sense).