While flowers and candy offer immediate gratification (feel free to get her those as well), I'll bet your mom will truly appreciate the long-term value of getting her records in order now so that she -- and you -- will be able to take appropriate actions later on, should the need arise.
I'm not trying to bring everyone down, but rather to suggest that perhaps your best Mother's Day gift this year might be to initiate a frank discussion with your mom about her personal finances and how she can better prepare for the future
Women tend to earn less and live longer than men so at retirement they often have less in accumulated savings, receive smaller retirement and Social Security benefits and must spread out their money over a longer time period.
In addition to traditional gifts like candy and flowers, consider spending a few hours helping your mom organize her financial, legal and medical records so that she -- and you -- knows where she stands.
Mother's Day provides the perfect opportunity to celebrate your love and appreciation for the moms in your life. So buy flowers or whatever your custom is. Bu have a "reality check" conversation about personal finances too.