My village library does this for a local care home for adult residents who have a variety of conditions, physical and cognitive.
It’s a generic structure rather than a tree so it’s suitable for other times of year. It usually appears for Valentine’s Day and Easter as well as Christmas.
The potential recipients (or their carers) fill out the tags.
Some say they would like a jigsaw or other kinds of puzzles including puzzle books, board games, books to read, colouring books, pencils and pens, art supplies and craft kits, toiletries, hats, warm socks, costume jewellery, small ornaments.
I hope that helps.