Is it too early in the season for me to be talking about gifts? I know sometimes people like to think ahead, and this is a gift you might want time for -- either to buy or make yourself, or to order.
The idea is a "Book (or Art) of the Month Club" for your recipient. You can buy twelve books/prints and wrap them yourself, with a tag on each one that marks the month when they should be opened. You can write poems for your loved one, put them in envelopes labeled with the month. You can make ATCs, also in marked envelopes. Or what about an Art Supply of the Month Club as a gift? That could be both fun and practical. (You could also mail them their gift at the beginning of each month, or just leave it on their doorstep.)
Some starting points for book recommendations:
Favorite books for boys, girls, First Graders, Fourth Graders.
Graphic novels, Latino and Spanish-language (for kids ages 0-9), children's poetry books from 2010, and middle grade fiction.
Some recommendations from a children's bookseller
Children's Books that feature other books as main characters (OK, this is random, but I thought it was interesting)
An ACEO of the Month Club (ACEOs are the same size as ATCs, btw)
Politics and Prose bookstore offers a custom Book of the Month club.
If you'd like to give them a magazine instead (they'll still get it all year!), here's a list of magazines for book lovers.
As long as we're at it, here's a Tea of the Month club. (Making your own as a gift would be wonderful, too!)
One last thing, and you can't make this yourself: The Astronaut Autograph Club.