This takes a number of forms. Event Giving Instead of giving someone a thing, treat them to an event. There are a huge number of excellent local theatres that depend on their audiences in order to remain financially viable. One more member of the audience does not use up any more resources. So, if you have a relative who loves theatre or if you do, write it down on your list.
Most people have their favourite places.
If you can arrange for a person to visit a truly inspiring place, or one that has deep emotional significance you may well be giving them a very special present. One of my favourite places is bookshops. Having a whole day to myself in which to browse a favourite bookshop, drink coffee and sample some of the new books would be heaven. In this busy life, we may go for months on end without doing a favourite activity. Remember that people are different.