One idea for free Christmas gifts (or any other occasion) is to make gift certificates either by hand or on Microsoft Word (there are a few templates on there). Here are some services you can offer to do for someone for free:
-One night of free babysitting (I have received this twice this year and it was one of my favorite gifts!)
-One free manicure or pedicure (Hand and arm massage included)
-Three hours of housework (cleaning, laundry, ironing, etc)
-Mow your front and back yard one time :)
-One free car wash and detail
-One free errand
-One homecooked meal delivered to your door (including dessert!) any night of your choosing
-Girls Night Out (board games, movie and popcorn at my place)
Do you have a special skill? Cutting hair? Photography? Scrapbooking? So many skills can be made into gift certificates.
Here's one more idea: Do you own a fruit tree? Make a fruit basket for someone using fruit from your tree.
If you have any other ideas please leave a comment here!