Teacher Peas....

Gift card to a local teaching store or maybe a gift card to Target/Walmart. You spend so much of your own money when you set up a classroom.

I would also go with a gift card, especially because she doesn't know what grade she'll be teaching. If you don't like the idea of giving *just* a gift card you could put it in a nice basket and then include things like some nice pens, cute post-its, binder clips, markers, etc. Or do the gift card along with a "gag" gift like a Costco sized case of tissues. lol. Believe me, those won't go to waste!

The schools often have/provide some manipulatives, so it may not be a good idea to purchase those until she knows where she will teach and what they have. Besides manipulatives and school curriculum books, the schools usually don't give the teachers anything to make the classroom that we see when we walk in. The teachers usually pay for their bulletin boards materials, classroom posters, basic office supplies, class tissues, dry erase markers, etc. They also often pay for unique lessons on sites such as teachers pay teachers. A gift card may be a good idea, or basic supplies to create bulletin boards, posters, and comfortable spaces in the room. Other good ideas may include organizational tools for student supplies, plastic baskets for papers, file folders out the wazoo, ziplock bags of all sizes, magazine files, stickers and stamps for student work, etc. I know my first year, I looked online and purchased a ridiculous number of things from given lists and my room was still threadbare and uninviting. My students said it was like visiting a morgue. Lol.
I know that Target (dollar spot) and DollarTree have many of the items at a reasonable price. Do you know if she has any ideas of what she wants her room to look like?

A lunch bag with her name on it (thirtyone gifts has cute ones)

the best pencil sharpener ever...

classroom friendly supplies pencil sharpener

Sharpies

hand sanitizer

a Tervis Tumbler

I was going to post the same pencil sharpener. Even if her classroom has one, this is better.
A GOOD stapler. I have one in my desk that I pet from time to time. My students rarely get to use that one.

Post it notes
Post is small pads with lines
Pens
Smelly expo marker (love these, I but a new set each quarter, I do teach Hisham school though and they know not to eat them)

If she is left brained, get her a label maker.

Liquor? Just kidding. Sorta.

I have a little Thirty-One bag I carry to recess with all my recess essentials. It is the "Littles Carry All." I would do that, $12.00 with a matching lunch box.

In the little bag I keep tissue packs, my whistle, bandaids, hand sanitizer, a few pairs of latex gloves, and a few ziplock bags for trash. This has saved me many times. I love that my water bottle and recess radio can also fit inside it.

That would be a nice gift.

I also really like their fold and file bag for my desk and small group table.