I've gifted twice ...
Oldest daughter moved out of town and I thought she needed protection, discussed it with her, she became comfortable and proficient with her boyfriend's Glock 19 and I bought her one for her 29th birthday. She's a great shot and I feel better knowing she has something other than a fluffy pillow to help protect herself.
A very good friend has a wonderful deer lease in the Hill Country of south central Texas. It's unbelievable. He constantly invites me down to go hunting and I try my best to not take advantage of his generosity.
I have offered to reimburse him a protion of his lease fee and he refuses.
I show up one weekend during dove season with a Sig 1911 Nightmare. He enjoys IDPA and 2/3 gun competition using his vintage Colt 1911 and after he shot my Sig he really fell in love with it.
I found another Sig, bought it and gave it to him just before Thanksgiving as a thank you for being such a generous friend.
Its nice to give back to those who give so generously.