Outside of cash, perhaps the most generic gift you can give is a gift card. While I am sure anyone presented with the choice of cash or a gift card to "X" would choose the cash, it is somewhat taboo to give this as a gift so ultimately a gift card is the result. If you would like to convert a gift card to cash then take a look at this article which points out a few avenues to do this.
Of course, you will never be able to fully recover the value of the gift card in the form of cash, if you are not going to use any or all of the value, 90% of the face value isn’t a bad alternative.
On the flip side, however, if you know you are going to purchase something from a particular retailer you can buy one of these traded in gift cards for lower than their face value (i.e. a $100 Target card for $95). If you are especially frugal or looking for an easy way to save some money you on something you know you are going to buy, take advantage.
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Just give a VISA or MasterCard gift card than it can be used at a lot more places . Me personally I prefer the gift cards for food . But would take a happily take any gift card for stores I am interested in especially NCIX.