Got a friend who is looking to expand their horizons? Another great "service" to give as a gift is a class. What are their interests? What is something they have always talked about wanting to learn, but never quite got around to it? Sign them up for a class!
It can be something VERY green such as organic gardening or composting. Workshops are everywhere for those kinds of things. Woodworking? Great! Soap-making - cool. Knitting, sewing, crafts, cooking, baking... really, the ideas are endless. Ceramics, stained glass, pottery... if it's an interest you share with the person, by all means, go with them. You can start making your own homemade presents for next year!
Again, this is a gift that doesn't need to be wrapped, and it feeds into the local economy. And, you are giving that person a nice skill (hopefully a green one) that they can treasure the rest of their lives. This might be a nice pick-me-up for that friend who maybe lost their job or is searching for some hobbby to cheer them up. You might be introducing them to their new livelihood. You never know. But they might just thank you for that Great Green Gift for the rest of your lives!