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Donate the money to a charity in their name.
Like an honest Good Charity whose cause they believe in.
That way, you'll have done a nice thing in their name but they'll be a piece of shit for feeling bad about it when they find out what you did instead of giving them the money directly.
Genius.
Does anyone know who gets the tax receipt?
It's a gift so of course you let them have the tax receipt. That way sometime next year they'll end up getting 17% back of that as a refund on the taxes they had already paid.
That's why I donate to The Human Fund with its motto "Money for People".