WWF is a wonderful organization that has spent the last 50 years fighting to save Earth's Diversity of Life. The $25 Adoption Kit comes with a certificate and a photo of the species you have donated money to help save.
The $50 Adoption Kit is great because it comes with a cute stuffed animal, certificate and species information card.
The $75 Birdwatching Kit would be nice for a "Birdwatching Mama" (I have one of those).
I know there are definitely Mothers out there who would rather help preserve some of Nature's most glorious creatures than get some flowers and lotion (not that there is anything wrong with flowers and lotion). If this sounds like a Mama in your life, why don't you head over to the WWF site and see for yourself.