They suffer deprivation and we can ease their situation with simple, useful gifts. Economics can assist with those hard choices which plague us when ever a gift is deemed necessary. Economics is analytic not empathetic. Yet, economic analysis can help us cope with this problem of warm, spiritual holidays, and other special days. The underlying logic applies to all occasions meriting meaningful gifts.
Some economists recommend cash.
With cash recipients can buy what they value most with the amount available. But unless it implies genuine sacrifice, cold cash demeans the spirit of giving, so I strongly recommend a different approach. A gift of cash is insensitive unless the recipient is genuinely poor. This could be find an out of print book, or getting excellent tee times at a favorite course. Searching where you have an advantage yields ideal gifts.