do they want to go outside US, or will they consider anywhere in US? I would recomand Maldives, beautiful country, if they go on
www.bookings.com they will find great deals, or try to contact your local travel agent. I also recommand Asheville, NC if they like mountains, The grove park inn resort and spa will be great fit
www.groveparkinn.com
If they like Europe my personal favorite is Switzerland any where around lake geneva area, Montreux will be a good choice,
www.montreux.ch
they can also buy the euro pass for train and go anywhere for free as long as they want.
if I think of any other ideas I will be glad to share.
I found Asian market to be cheap, you get bigger bang for your buck....Hong Kong, Singapore, Thailand, Malaysia, Indonasia they all are good. Look at
www.starwoodhotels.com for deals.