Martha! And you probably have the components at home already. You will need a mason jar (think old spaghetti sauce jar - I have lots of those lying around).
With just a little retrofitting, an old-fashioned Mason jar can become a new sewing kit with a built-in pincushion on top. To begin, separate the lid's sealer and screw cap. Trace around sealer on cardboard. Using a compass, draw another circle on linen or cotton, 1 inch larger in diameter than the first. Cut out both circles; make cushion by placing batting between fabric and cardboard. Turn screw cap upside down, and apply hot glue to inside edge of rim; quickly press cushion into lid until cloth protrudes smoothly above screw cap's opening and cardboard is flush against rim. Apply hot glue around edge of cardboard, fold over excess fabric, and press down. Glue top of sealer to cardboard. Fill jar.
Look around the house for spools of thread, sewing needles, fabric swatches, mini scissors, and voila! instant gift through the magic of recycling and repackaging. If your mom is a knitter, you can do a similar knitting kit in a jar - filling it with stitch holders, markers, crochet hook, double pointed needles, etc.
Another variation on this is to create little tickets or coupons with things you will do for mom. Put them all in the jar and as she picks out a coupon, you can help her with that item. Some examples for kids of all ages: "I will clean up my room" or "I will do all my chores without being asked" or "One breakfast in bed coming up" or "Nice dinner at your favorite restaurant" or "Computer help at any hour of the day" - anyway those are starters - I'm sure you can come up with even more for your mom.
If your mom is a gardener, how about a jar of seeds?