This year I’m recommending clothing.
Get something in what you believe to be their current size, something in the next size up, and one more size after that. This will save their parents the morning panic attack of “AAARRRGGG, NONE OF YOUR PANTS FIT AND IT’S THE MIDDLE OF WINTER, YOU CAN’T HAVE YOUR ANKLES SHOWING!” At least there will be something to tide them over till shopping day.
Mittens and gloves for young children because they are forever losing them.
Sun hats for the summer because those things are expensive. You can improve the hat buy sewing an elastic band in it to tuck under the chin.
Socks because people always need socks.
Diapers and wipes are always appreciated by those with babies. Again, buy the next size up because you can duct tape a big diaper around a baby but you can’t stretch a small one to fit.
Stay away from dressy clothes unless you really know the kids’ and parents’ taste.
Special needs. If the child has special needs make sure you check with the parents first so you get something the kid will wear. For instance, kids’ with autism usually can’t stand the feel of the seams in clothes or even the feel of certain fabrics. Or they’ll only wear one colour or Thomas the Train themed stuff.
Hubby says get them a hoodie. We live in Canada so you always need one. Even in the hot summer they make decent rain jackets for a run outside to pick up their toys.
I’m all for buying this stuff at a children’s clothing consignment shop or some kind of thrift store since kids grow so fast and that way you could get a pile of stuff for some very grateful parents. Or buy new, whatever floats your boat.