> employers to offer a gym stipend instead of the equivalent amount of salary

Isn't that partly tax benefit and partly the hope that steering employees to better health, results in better employees? E.g., for 20usd I can give them 16usd cash after taxes (or whatever) or 20usd worth of gym membership AND I'd rather my employee exercise than spend money on candy.

> A Barnes and Noble gift card to a favorite niece tells that niece that you remember she is a reader, unlike those uncreative family members who would just give her cash.

My first thought was, as others have mentioned too, "buy a card and give cash", but the thoughtful card costs money, so the recipient pays through poor convenience for the cost of the paper card, instead of the giver spending money on the thoughtful presentation.