I know this is an "old" thread, but I saw it again and realized I never responded with my glorious 2 cents last time.
I pay almost 800 a month (sometimes more depending on the number of weeks in the month) for daycare, year round. I am required to pay the full amount even if my children are not there (sick, we are out of town, or whatever). I have to pay the full rate even when the center is closed for a holiday or for any other reason (just because). And people - this is not for two infants. This is for two elementary aged children that have no special needs.
Therefore, my gift to them is this: I pay my bill, every single week, on time and in full. That is my gift - I pay them, I pay them well, and I don't think it is needed for me to go above and beyond for a holiday when they are already extremely well compensated, which is my year round gift to them. Cheers!