Give the Gift of Knowledge

Granted, the title might sound a bit presumptuous, but it’s still true; you can give someone an online class so they can learn something new for the new year.
For instance, you can give them a subscription to a MasterClass. They’ll be able to learn something new from some of the world’s best people in their respective fields. For instance, you can learn acting from Samuel L. Jackson or how to create videos from Marques Brownlee.
If they’re looking for something different, you can always buy a gift card from Skillshare. This will allow the person to access unlimited classes on many other topics. Real-life experts will still teach those classes, and they will learn as much as they need to help them get started on a new subject.