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some of the best gifts are things you can't necessarily buy from a store, but they definitely provide fun + memories:
1. lessons - musical, art, sports, cooking, you name it (find an instructor on craigslist)
2. tickets - concerts, comedy shows, sports, poker tournaments, etc.
3. time - if he doesn't have much free time for the things he likes tell him you’ll regularly make some special time for him to do that thing (i.e. game night with the guys + offer to cook and set up). it’s low budget and it will give him something to really look forward to.