Got someone who you want to give something but has everything? How 'bout a goat. http://gifts.care.org/
My Moms threatened any grandchild who doesnt submit a christmas list with the gift of a chicken through this org. My oldest son took her up on it.
My wife and I gave her aunt and uncle a few chickens off that website last year. They're pretty loaded and her uncle is kind of an ass-hat so it felt pretty good. Oh the power of giving!
That's such a great business model. Charge people for things they'll never receive or know if their gift was actually presented. Top it off, label yourself a non-profit and get some tax breaks.