All gifts cost $100 to construct. Some bring in additional money per year; others cost additional money per year. Most increase land value, which also brings you more money.
Not listed here is the "View" gift, which is not a building to be constructed, but a special model available from a menu. It has no use; it's just an alternate view of your city. You will get the View gift upon becoming a Capital (50,000 people).
- Amusement Park
- Prerequisite: Watch Casino
- Build near residential zones
- Income of $100/year
- Bank
- Prerequisite: Achieve city status
- Allows you to take out loans
- Build near commercial zones
- Casino
- Prerequisite: Much of roads and rails (multiple available, shares total with amusement parks)
- Gives you $200/year
- Increases crime locally
- Build near commercial zones
- Fire Headquarters
- Prerequisite: Lots of fire departments (multiple available)
- Acts as a fire department with larger radius
- Maintenance cost of fire department ($100/year with full fire funding)
- Fountain
- Prerequisite: Year is 1950
- Industrial Expo
- Build near industrial zones
- Landfill
- Prerequisite: Use up a large portion of the land (multiple available)
- Converts a 3x3 water area to land. It must be all water, not some water and some land.
- Large Park
- Prerequisite: Lots of park land (multiple available)
- Library
- Build near schools (multiple available)
- Mario Statue
- Prerequisite: Achieve megalopolis status
- Mayor's House
- Prerequisite: Achieve town status
- Build near residential zones
- Police Headquarters
- Prerequisite: Lots of police stations (multiple available)
- Acts as police station, but with larger radius
- Maintenance cost of police department ($100/year with full police funding)
- Train Station
- Prerequisite: Lots of rails (multiple available)
- Windmill
- Prerequisite: Lots of zones (multiple available)
- Zoo
- Prerequisite: Stadiums (multiple available)
- Build near residential zones
- Income of $100/year
The Police and Fire Headquarters gifts seem to boost land values above and beyond the inherent land value boost in reducing crime. Neighboring residential and commercial buildings will often achieve top status or become very close. This gives you a strong incentive to place them in residential or commercial zones, despite their most obvious usefulness in keeping down crime in industrial zones.
Also note that, though the Police and Fire Headquarters are more powerful than the Police and Fire Departments, they're 1/5th the price!