R.J.
The outdoor toys for SURE (razors, and they don't have to be new... new wheels and grip pads MAKE razors "new", and those cost about $10, balls for all sports, but BASKETBALL is one you can play on your own if you're an only child or need to be on your own for safety reasons, skateboards, etc.)
BUT
speaking from have zero extra cash at many times in my parenting career (like $50 a week food budget, when in our area WIC provides $150 a week in food... if that tells you how NOTHING we could afford; milk is $4 per half gallon), and one set of my inlaws also being in school raising kids and FAR worse off than we've ever been...
A LOT of the time poor kids are stuck inside.
Why?
Because it's not safe outside. In urban areas there's gangs, and in more rural ghettos kids steal your stuff and beat you up.
So a lot of poor kids have to stay indoors and AWFUL lot.
Books. Comic books. Art supplies. Experiment kits. Weights (like dumbbells). Board games (the more adult ones, like Chess, Ingenious, Risk, Mancala, Taboo). POSTERS for their rooms (not just teenybopper type posters but also science, art, gamers, sports). Friendship bracelet MAKING supplies. DVDs. Legos (like starwars legos. Those 200 & 300 piece starwars legos are HUGE with this age group). Puzzles. Journals. iTunes gift cards.
And don't forget experiences!!! Musical instruments (pawn shops have GREAT prices on musical instruments...we're talking $20 here but one better is something that can't be pawned again: a gift certificate for a rental. LESSONS OF ALL TYPES -dance, martial arts, art, music, languages, sports,- (these can be a $50 credit towards 3 months of lessons at a local community center. MANY of these centers offer bussing from schools. Similarly, a membership in an afterschool program through a local school.
Treasures: Cameras (have a hand-me-down? Ideally with RECHARGEABLE batteries; like you say... new batteries don't get bought), iPods (hand-me-down, again... WITH earphones. Walls are thin in low income apartments. People fighting, having sex, kids crying... poor kids' lives are often LOUD). Memory sticks/flash drives (most people have computers... but having a "room of your own"/ aka somewhere safe to store your stuff AND if their family DOESN'T have a computer, it's a way to transport "homework" and other work they do on library computers.