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All I can tell you is what I do. Here goes:

I break up Someday and Maybe into two different things. "Someday" is things I intend to do, and perhaps must do, but not soon. "Maybe" is stuff I may never do, but I'd like to tickle my brain now and then.

My "Maybes" are sometimes in OF, but more frequently in other lists (text files or OOP files, typically). Although in OF, I have a folder called "Lists" containing a number of projects including "Movies to watch", "books to read", "Things I might want to buy", etc.

All have a context of either "Maybe" (I MIGHT want to read/watch/buy it, but I'm not sure) or "Errands", as appropriate. (When it moves to Errands, I intend to GET IT, but there's no need to move it off the list) These are specifically for things that tend to pop up at weird times ("Let's go rent a movie!") and I want to have them with me (I export OF to my iPod -- see the Extras thread).

@Maybe doesn't permit next actions, so it's outside of my context view. Lists are all stored in a folder to make them easy to exclude from perspectives. They are NOT on hold, however, since I want errand-ized items to show up as next actions.

My "Somedays" are always, without exception, on-hold projects. They have review dates set fairly far in the future (1-3 months, usually). If I want to hide them, I throw them in a "Someday" folder, but they're also scattered about in the rest of my project folders. They come up when I review, and they're right in my view. Again, these are things I have agreed to do, but they don't have a definite timeframe (yet). More often than not, these projects start up due to external factors rather than because I say "Okay, let's go!"

Okay, gifts now... I have a project called "X-mas shopping". It's a project and it has a hierarchical task list for each person, and in many cases, for each gift. (e.g. Mom: DVD Player: with a waiting action of "Ordered from Amazon" and a second action of "Box up with DVDs and wrap") That's great for gift-giving seasons.

I also have a list of gift ideas that is stored in OF (so if I see a sale on a potential gift item, I can snap it up, or if it requires some lead time -- a homemade gift -- I'll have reviewed it at some point, so I'll be thinking of it).

For birthdays, anniversaries, etc., I figure I'll just make a "Get XXX a birthday present" project and maybe move an item from gifts to there. I haven't had a chance to try that yet. iCal will remind me of upcoming birthdays and other events, so I don't make OF keep track of that for me.