I guess it would be considered rude to give a gift from Goodwill for Christmas. That's a shame. Sometimes a bit of retro technology will fit the bill perfectly.
For example, one of our relatives needs a stereo--actually a CD player. It needs to replace a Bose Wave radio with CD player. However, a Bose Wave radio is not in our gift budget. It also has to be simple to operate.
Today. I saw a Sony boom box that sounded quite nice. But, a ten year old boom box would probably not be well received. Besides, at higher volumes the sound got somewhat distorted. That might be a problem in my relative's cavernous living room.
Alternatively, a perhaps better, I could get an actual stereo receiver for about $40, a CD player for about $10, and two speakers for about $20. A used stereo would really offer room filling sound and fit the budget.
But. for now, we will keep on shopping until we find the perfect gift that can come in a shiny new box. I think a more powerful boombox like the Sony MHCEC619iP 120 Watts Music System
might fit the bill.