Many nonprofit and charitable organizations accept gift card donations.

FORBES: Consumers Bear The Risk With Gift Cards

If you want to make such a gift, you'll need a qualified appraisal, a public charity willing to accept the gift--there's only so much practice a fire department can take--and state laws allowing it (Kansas' health department, for example, limits fire-training exercises to interior portions of the home, not the total structure).

FORBES: Ultradeductible

Many people were unhappy with the administrators' decision not to accept HMV gift vouchers, some of which had been given as Christmas presents.

BBC: Blockbuster goes into administration

The recipient can accept the gift, or request to browse a gallery of same-priced items for an easy exchange (without the giver knowing).

FORBES: Gift Cards Be Gone: Karma Launches

In the meantime, will you accept this small gift from me?

NPR: Part One

Stevens said he did not disclose the chair on his Senate forms because he told Parsons he could not accept it as a gift.

NPR: Defense, Prosecution Rest In Sen. Stevens' Trial

It is the only public gift he has ever been known to accept.

CNN: THE MAN WITH THE IRON FACE

For example, one troubled store - HMV - initially was not accepting or issuing gift cards, but has since said it would accept them in certain circumstances.

BBC: Vouchers and gift cards: Your rights