One year we made a special gift for my dad. He was getting pretty frail, and although he used to love to cook, he was no longer able to. But he still had lots of friends, neighbors, favorite doctor and staff, mailman, nursing home chaplain who visited him, etc.
We knew he missed baking holiday treats, so my husband, who is a great baker, made wonderful cinnamon rolls for my dad - not to eat, but to hand out as gifts. I wrapped two to a package (got pretty bakery wrapping bags at the dollar store, they're also available at Hobby Lobby and cake decorating places), tied them with a beautiful ribbon and a tag identifying what they were and who they were from, and presented them all in a basket to my dad.
He loved passing out homemade treats to special people. Of course they knew he hadn't baked them, but they realized someone who loved him had provided him with baked goods so he didn't miss passing out treats. He just beamed as he took his basket with him to doctors' appointments, and when he was able to give a gift to special visitors.
So maybe if you have an older person who no longer bakes but still loves the joy of giving, you can make cookies or muffins or rolls and package them for distributing. Often they don't need "stuff" but they still want to participate in giving gifts and just aren't able (due to age, illness or they downsized to a small apartment or assisted living space and don't have all those rolling pins and counter space anymore) to pass out the traditional cookies and baked goods and treats.