It sounds like you want to gift him with an experience rather than a tangible item. Some things that popped into my hear are:

Concert/ Theater tickets

Gift card to a restaurant he's been wanting to try

One day cooking class

Wine Tasting/Vineyard Tour

Beer Tasting/Brewery Tour

Some of the wine/beer tasting tours take their guests out on a bus and visit several wineries/breweries in an afternoon

Hot Air Balloon Ride

Tickets to Sporting Event

Coney Island Food Tour

Ballroom (or other?) Dance Lesson

Dinner Train

Art/Painting Lesson

Let us know what you end up deciding. Some of the rest of us might get some ideas too!

I think you are on track with an experience-based gift. I've been wanting to try the following:

My sister and her husband just experienced flotation therapy and claimed it was a wonderful experience. Here are some in the NYC area:

https://theculturetrip.com/north-america/usa/new-york/articles/where-to-try-flotation-therapy-in-nyc/

Feather's comment made me think of gifting him and his wife with a couple's spa day including a massage.

I agree with gifting him an "experience". People usually want to do their own decorating and have all the gadgets they want.

While those are great ideas, most of them will cost well over $100. How about a donation to a cause in his name, one you know he cares about?

I like the ideas but none of them are $100, at least not in the NYC area.

I have given this a few times; either very nice candy or wine (whichever he likes) and 50 instant lottery tickets.

I like the ideas but none of them are $100, at least not in the NYC area.

I have given this a few times for 50th bdays of people I don't know well and who don't need anything; either very nice candy or wine (whichever he likes) and 50 instant lottery tickets.

A fun experience, which can be in your price range, is to have a chef come in and cook and serve a meal. The price can include "basic" dinner and they can choose to upgrade if they want. Often the chef will provide some instruction or dialog while cooking. (PS - I know a lot of chefs which is why I know this)

One of the NYC flotation therapies was $105/hour, and another one was offering a special thru Oct. 15 for $79.

Flying lessons usually run at least $150-$200 per hour. Most students either complete ground school first or do that coursework at the same time as flight instruction. Air time is a lot more interesting once one has the background information.

I do think you are on the right track with an experience rather than an object. I'd probably try to find something quirky - maybe an artist could let him try glass blowing. Guys like fire.

The Coney Island Food Tour is $68 per person. There is also a Hoboken food tour that is $63.

A Dancing in New York dance class is $130 for two people

The two hour Manhattan painting lesson is $55.

Another tour I saw was a NYC Music Tour that was $37 each.

I was looking at this site: Xperience Days

While some of the experiences are much more than $100, there were several that fell in line with the OP's budget.

I should also clarify that while many of the suggestions in my original post were off of the top of my head, some of the ones that were specific to the NYC area were from the website I linked to.

I do not mean to be a pest, but after poking around the above mentioned website, I thought I'd provide a link to tours/activities offered in the NYC area:

Experience Gifts in New York

Thought that might make it a bit easier if there is any interest in any of these activities.

I wouldn't get too sucked in to being clever. In your shoes with that spending target I'd go to a good wine store (where they can knowledgeably help with the choice) and buy a nice bottle of champagne or wine.

I think we are on the right track- and you all seem to agree that experience is the way to go. Would actually prefer NOT NYC. Those are great but I couldn't be sure if he has done some of those tours and adventures anyway (they really get around and do everything........but we are pretty sure he has not done flying. the dolphin /whale watching we have done and it was a very enjoyable afternoon.

Fun2Be that looks good but I am pretty sure he has already done that.

Moxie--The flight is not a course for a license, but just an introduction on the ground and then actual flying time. I think I like this one better.

Price wise we have shopped around and those can be found for around $100. I don't mind going over a smidge, but not looking to creep on up.

I do appreciate those lists and the link. Good to save for visiting NYC! ( I am Brooklyn born and raised Coney Island food tour is too funny)

Glenda- That is a riot! I don't think I have seen that around these parts but will look for future reference. I love that!

Truly the man who has everything. I will report back when we decide. I really appreciate the feedback and suggestions!

oops editing to add- the charity is a wonderful idea but I think I would still want to get him something tangible or experience.

Perhaps it would help if you gave a time something like "the last week of October" which could provide a key for activities that may only happen at one time of the year.

My son got his pilot's license as a senior in HS, and lessons were $225/hr, both in CT and near our summer house in Maine. (That is also what they charge for an introductory flight) He is looking to go to the next level and get his license for instrument flying; given how many hours or lessons one needs, he'd probably switch if he could fly for half; if you don't mind can you message me with the place you found? Thx.

I gave my husband and son a glider ride one year. They loved it. Could be especially nice at this time of year with autumn foliage, depending on where you are.

Mtn I am unable to message you.

Ooh a glider ride- will have to look at that!

I would purchase something in the $100 range from Heifer International.

That Heifer International is a very good idea. Again, I don't think that's the route I will do for now, but its a good one to keep in mind for sure. Thanks for sharing.Gifts such as giving a farm animal

Has he ever jumped out of a perfectly good airplane? Skydiving would be a fun experience, if he's not afraid of heights.

Not an experience, but a fine bottle of scotch is always appreciated if he is a scotch drinker.

You can have some lovely experiences while drinking a fine bottle of scotch. :)

Look up I-fly experiences
https://www.iflyworld.com/

More great ideas thank you all. I am passing some of these along to my husband as it's more his friend. All the suggestions are great really. When I haven't jumped on some it's only because he has done many of these things. ( seriously the man who has everything and has done everything- what a problem to have ).

Jojo-We do the Scotch thing for my son in law as he really appreciates it and we enjoy the splurge.