Donations as gifts

What kind of impact does making a donation in someone else's name as a gift have? Has anyone ever had this happen to them? What did you think about it?

I was given a suggestion that adopting a big cat for a friend would make a great Christmas gift. I think it sounds like a cool idea, but I'm worried that sometimes things like that just don't feel like they have any real effect. Plus, it seems like it is a purely financial gift, without any meaning. But I don't know, there are other aspects of the idea which appeal to me.

Ref:
Adopt a Big Cat
Sponsor a Big Cat! (Wildlife Conservation Society)

aside from being a nice thought (as in "its the thought that counts") it is also a tax write-off for the person whose name the donation is in, but only if thy are provided with a reciept. An idea is giving the reciept in a card, if a card is not provided by the organization. if its someone who doesn't make enough money for a write off to matter (i.e. me) then you may be better off buying them socks, or "marital aids." Unless, of course you have some sort of ethic about giving. bah.

My sister got me an adopt a polar bear thing last year. It's nice as long as you get another gift from them to. But it is nice