Gifts are very much specific to the receiving person's interests. You can give a best gift if you know what they like and what makes them happy.
While I am in US, my girlfriend has celebrated my recent birthday in India in an orphanage among those cute, innocent little kids.
Though they don't know me personally, the happiness with which they sung that birthday song for me was really an amazing gift. Because my girl knows that I would love to celebrate my special day with them, it was a wonderful birthday gift idea.