Community foundations are beginning to offer gift cards.  Under this program a donor gives money to the foundation and receives a gift card that they can give as a gift.  The recipient of the card can then redeem the card with the foundation and direct a grant to a particular organization in the amount of the card. To record this in FIMS, we suggest the following:

Enter the gift in the gift module.
Record in the batch field (or gift comment or FieldMaker field) the serial number of the gift card.
A value can be created of Gift Card for the Match code and this can be selected to further identify the type of gift (purpose can also be used).
When the card is redeemed, the match id field can be filled out with the grantee id code.
You can then run reports and select on blank match id codes to find the dollar value of the unredeemed gift cards.