I don't have a list, but I sent my parents to the Monarch Beach Golf Links down in South OC over Christmas week. Prime tee times were $250 (I think a slight premium for the holidays). Not sure if that's the BEST value but they were certainly thrilled to get to play a top notch course with an absurdly high level of service...all for free.
I will say, the benefit is a bit frustrating. I could only book one tee time at a time and only in my name. I simple booked two individual times in my name at the same time. Fortunately my father and I have the same first and last name, so he just showed up and played with my mom. Could not find any way to put them in another name.