My mom and stepdad live in rural AL and they don't go out to eat very much, especially nice places (if you can find one in their area, LOL)
Anyway, there is a very upscale (for their area, AL) steak place there and I have contacted the restaurant directly and set up a nice dinner for them.
I've also sent gift cards to places like Outback and Olive Garden which are 2 places they enjoy.
As for this area.....Why not a great dinner at an upscale place like Del Frisco's, III Forks, Ruth Chris, Lawry's, Bob's, Al Berneits? Those are all very nice restaurants. You can probably sponsor a dinner for 2 around $200 and more if they would enjoy a nice bottle of wine.
How sweet of you!