Ky will give most of these to people directly, unless states elsewhere.

everyone in the defense force
-- one of these
-- a fancy truffle

Axel
-- a fancy pen

Bianca
-- a teddy bear

Darkleer
-- a horse ornament
-- an offer to let him study Thunderseal (Ky's magically and technologically strengthened sword)*
*Sol originally made the sword, which Ky doesn't know, and will likely object loudly and in an outraged manner to the suggestion

Guy
-- record player
-- a jazz record

Jade
-- a box of chocolates

Johnny
-- two crystal wineglasses, etched like trees, like this
-- some Christmas ornaments, like this

Lu-Shen
-- a crystal vase, for flowers

Maka
-- one of these
-- a fancy truffle

Naoto
-- a bracelet

Rin
-- wooden mixing spoon
-- measuring cups

Rinoa
-- the blue pen

Roxas
-- a notebook

Serph
-- a bible, in french because languages don't matter anyway and it's the translation he knows
-- a couple introductory books on catholicism

Sol, this is being abandoned outside his apartment
-- one of these
-- a fancy truffle
-- a passive-agressive note

Sufferer
-- a nativity set

Zelda and Zelos
-- all of these, carefully wrapped up and set outside