I've never returned a present. It's not in my nature. It's a gift. That's why it's called a "gift," and not a "gift certificate." 
As for your mom's feelings, I find the last thing I want after personally selecting, buying, wrapping, and giving a gift is to be offended by someone who wants to exchange it for money. I mean, it's a gift. If you don't want it, give it back to her. Or just tell her next year that you just want gift cards or certificates so you can pick out your own stuff.
I say if you need something else from your mom then ask her for what you need. Like, "Mom I need a base for this to display it properly, but I can't afford it." Or "Mom I love this present you gave me. You have such terrific taste. Can you help me pick out a washer/dryer for me for a new years gift?" 
~nelly~
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Re: Christmas Present Return?
