for those that don't have money, is there some thing that you could give a gift certificate for? For example, babysitting, dog walking, shoveling snow, etc. Or maybe a home made meal once a month or something similar. One year we were broke and had no extra money at all and I did up certificates on the computer and sent them out along with our Christmas cards. Everyone loved the idea and we've been asked if we will do it again. We still do something similar for our parents, but that's because they are so hard to buy for lol