Now, I want to note that I am clearly as far away from being a professional photographer and probably should not be one to listen to when it comes to camera advice but I guess these are the items I can't live without or wouldn't want to live without (hint, hint!). All gifts are based on the assumption that you have a digital SLR camera (lenses specified below are for a Canon) or are planning to get one so that is why a camera is not included in my Top 5 List.
50mm f/1.8 Canon Lens - Amazon
This has been my only purchase of a lens, besides the one that came with my camera. I think I paid about $80.00 for this lens six months ago and was it worth the price. The sharpness and the clarity blows the "came-with-purchase-of-camera" lens out of the water. Plus it does pretty well in low light conditions due to the f/1.8.
Camera Bag - jill-E Bags
I think this is a beautiful bag for a camera. It's definitely pricier than my $19 bag I got when I bought my camera but I think it's very beautiful and extremely versatile considering I could carry this instead of a purse when I travel.
70-300mm Canon Lens - Wolf Camera
Now the picture I have for this is for a very expensive lens...kind of a "top of the line" if you will. I have borrowed the "low end" version of this lens and loved it. I took it with me to the beach and I loved the shots I could get with my son. He hates me taking pictures of him so when I can get pictures of him without him knowing, it makes the pictures all that better.
UV Filter - Wolf Camera
This is not an option, in my opinion. Every single lens you ever purchase should automatically have a UV filter purchased for it. UV filters are kind of like an airbag for a car. One of its purposes is to protect the lens from dust and scratches. When you pay $500-$1000 for a lens, the last thing you want to happen is for you to get scratches on that very expensive piece of equipment. Putting a UV filter on your lens will put the damage on the cheap filter rather than your expensive lens.
Camera Equipment Rentals - Borrow Lenses
I have been using this particular camera rental company over the year. I love being able to rent 2 or 3 lenses to figure out if I like them well enough to purchase them. They have been great to work with! One note though...make sure that you completely inspect your equipment when you open the box. I had an issue where one of the items, luckily just a polarizing filter, was completely dismantled when I opened the box. I let the company know and they immediately refunded my money. I think a gift certificate here would be awesome...it would be the gift that keeps on giving throughout the year!
I hope you find that list was helpful! Coming up next in my gift guide is a list for kiddos!