It's the age-old holiday dilemma: What do you give someone who has everything? How about a whale? San Francisco's Oceanic Society (which leads whale watching trips to the Farallon Islands from May to November) is offering a holiday present worth spouting about. For a $40 donation you can adopt a whale for someone else (or yourself). You'll get an adoption certificate, a color photo, and information about your new family member. (If you want to name the whale, you'll need to ante up $400.) The money donated goes to whale research initiatives and purchasing new field equipment. Whale tidings they bring.
TIP: If the person on your gift list dotes more on dolphins, the Oceanic Society also has an adopt-a-dolphin program.
All adoptions are tax deductible.