Another idea might be to give as a "gift" a donation to a charity in their name, perhaps to a cause that is meaningful to them. We've given gifts to people before for Heifer International, which gives people in very poor countries cows, goats, chickens etc- they can raise them, sell products, have both a food and income source. Is there a local project in your town towards which funds can be donated and maybe say "donated by name" or "gift from name"? Does a local park need a bench or two? Lots of possibilities.