I'm not going to give my friend a gift
Why won't you give her a gift?
I don't want to.
You should always get your friends gifts for their birthday. It's rude not to if you're invited to a party.
My friends don't need to be gifted. I'm not a fan of wasting my money on them.
It can be expensive to give gifts but gifts tell your friends that you care about them. It is a nice way to say that you are happy that they were born.