I give a lot of quilts away. I am working on one right now for my bil and his new wife. I just made one for a friends grandbaby, and am making another one for her newest grandbaby. She paid me for most of the fabric, but I have done things like this for her before, and she and her children absolutely love them. They know the kind of work I put into my quilts, and even though they don't sew and quilt, they know it is a work of love. She always does things for my family throughout the year, so I am willing to do special things for her.
For my friends I may decide to do a quilt, or I may do a receiving blanket and crochet around the edge. I had one friend from work that I did a receiving blanket for, and she told me her grandmother thought it was absolutely gorgeous and also how much she (my friend) loved it. I did a quilt for a friend in my neighborhood and she loves it as well. I enjoy quilting and I don't charge extra for my time. If they are a gift from me, of course they don't pay anything, but if they ask me to make one, or offer to help with the fabric, then that helps a lot. I guess I just look at the situation and see what I can do.