Another vote for the low end Nokia Lumia 52x windows phone. Either AT&T or the Tmobile model can be had for under $100 - cheap enough to be considered disposable, works on several prepaid plans, durable and a very capable low end smartphone.

Jim

Nokia 521 $35 at Target
 

Link here

Late for a gift but ...

Sold out online; there is a 'in stock location' feature.

Your basic disposable smartphone, cheap enough to use as a small wifi browser device even without a phone plan. I like the Nokia mix radio app.

Jim

Success at a local store.

The tag price is about $70 - twice the online price but they will price match at the service desk. I brought a printout of the Target online offer, and paid cash.

Jim

I sent the Atrix 2 which I snagged for $120 including Square Trade and was quite happy with it. Sent it off with Straighttalk AT&T and done deal, all good.

I would love to know how much Microsoft is subsidizing each of these entry-level WP devices.

Saw on a blog earlier this week that Target was selling the Lumia 521 (t-mobile version of the AT&T 520) for $35 in stores only. I haven't been to a target to verify - I value my credit card too much to visit right now, but its definitely a good deal if it can be found for $35.