Taken from FT.
Some suggestions:
-buy gift cards to restaurants you like for later use
-buy gift cards to restaurants and actually give them as gifts to people you know (friends or offer to be the buyer for a work "everyone chips in" birthday gift)
-buy gift cards for movies and give them as gifts (especially good for kids or "secret Santa" at work)
-organize the work "birthday lunches"/teambuilding exercises for a few months and get reimbursed
-got kids having a birthday soon? Any chance they want to have a party at Chuck E. Cheese, McDonald's, Dave and Buster's, etc.?
-working late or through lunch? Pick up the tab, get reimbursed. (Oops, didn't realize I'd need it--corporate card at home.)
-arrange to celebrate friends' birthdays/etc. at restaurants, pick up the tab, and have people pay you back with Amazon Payments, etc.
-go to lots of 3D movies/simulcast performances of the Met/National Theater (these tickets are all more expensive), preferably with a group, offer to be the ticket buying guy to ensure everyone has seats
-buy some really pricy restaurant package, donate it as an item to a charitable auction (and take the writeoff)
You could also go to a bar on a busy night (one that serves food, and that you've already determined "counts"), and buy a round for everyone there. You won't get your money back, but you'll certainly earn goodwill and/or karma.