I got lazy this year. A lot of these appeared last year - but books don't go out of style. It's updated for the new year.

Beginner:
By Beginnner I mean someone who is into photography and has a camera already but is interested in more.

1) If they don't have a DSLR already: Canon Rebel XS with lens ( $500 http://amzn.com/B001CBKJGG )
1b) If they have a DSLR and they want to experiment with film - Holga camera + 120 color negative film ( http://amzn.com/B000AL8JKW )
2) 2 Tickets to the Museum of Fine Arts Boston ($40)
3) 2 Tickets to the RISD museum ($20)

NOTE: The MFA is free after 4PM on wednesdays, and $5 passes are available from Rochambeau Library (Providence Public Library). RISD museum free passes are also available at Rochambeau.

4) Hoya Polarizing filter (~$50) - size depends on the lens (ask At Hunts Camera - http://www.huntsphotoandvideo.com/
5) Galen Rowell "Inner Game of Outdoor Photography" (~$20) ( http://amzn.com/0393338088 )
6) Manfrotto Monopod (681b http://amzn.com/B0000WKYU4 ) + ball head (Manfrotto 496RC2 http://amzn.com/B002WN212I ) (~$140) Beginners may not feel dedicated enough to cary a tripod even though they should. A monopod is the next best thing.
7) Flickr Pro Account - $25 ( http://www.flickr.com/gift )
8) Lunch with James. (~ $ depends... I like hamburgers and sushi)

Intermediate:

1) Tamron 17-50mm F2.8 for APC format DLSR (Make sure you choose the right camera mount Nikon/Canon ~$480) http://amzn.com/B000EXR0SI
2) Galen Rowell's Inner Game of Outdoor Photography (~$20 http://amzn.com/0393338088 )
3) Cokin P Filter Holder (you buy an adapter ring to put the holder on each lens - adapters can be purchases separately: they come with one adapter) (~20 http://amzn.com/B00111TVZ2 )
4) Cokin P Graduated Neutral Density Filters - You can buy Cokin original, Singh-Ray, Lee, or Hi-Tech. (~ $25-$120) Cokin's original are cheap but not the best. ( http://www.adorama.com/CKP120.html )
5) Flickr Pro Account - $25 ( http://www.flickr.com/gift )
6) Kelby Training (Photography & Photoshop) 1 Year - $199 ( https://www.kelbytraining.com/online/subscribe.html )
7) Scan Cafe Gift Card - For people with film to scan ( http://www.scancafe.com/services/gift-card )
8) Lunch with James (see above)
9) Adobe Lightroom 3 ($285 standard / $80 student)
10) Joe McNally "the moment it clicks" ( http://amzn.com/0321544080 )

Advanced

1) DXO Optics Pro ($100-$199 (ON SALE) depending on the camera they use) http://www.dxo.com/intl/photo
2) Nik Software Color Efex Pro (~100-$300 depending on edition) http://www.niksoftware.com/colorefexpro/usa/entry.php
3) xrite ColorChecker Passport ($100) http://amzn.com/B002NU5UW8
4) 2 Tickets to the Museum of Fine Arts Boston ($40)
5) 2 Tickets to the RISD museum ($20)
6) Canon G12 Camera (the pro point&shoot) ($499)
7) Canon S95IS Camera (the pro point&shoot) ($369) more like a traditional point and shoot
8) Lunch with James - though maybe I should be buying
9) Wacom Intuis4 (~ $339) http://amzn.com/B001TUYTZW
10) James Nachtwey - War Photographer DVD - ($15 http://amzn.com/B0000C825I )
11) Dan Winters: Periodical Photographs ($35 http://amzn.com/1597110922 )

Pro

1) Give them a hug and a few bags of coffee.
2) Magnum: Fifty Years at the Front Line of History: The Story of the Legendary Photo Agency ($11 http://amzn.com/0802136532 )
3) If you have a lot of money to burn maybe give them a Wacom Cintiq DTK2100 ($2000) ( http://amzn.com/B0038PQCQK )
4) Erwin Olaf ($40 http://amzn.com/1597110612 )
5) Dan Winters: Periodical Photographs ($35 http://amzn.com/1597110922 )
6) Hang out with James. I'll buy the first beer (supplies are limited).

I started this post an hour ago on a lark and now it's massive. hmm... google it if you don't know it. A lot of other ideas out there I'm sure.