Here a few ideas...

1. 100 rocks. Your clues could be: 1. found outside 2. they are hard 3. come in many different sizes

2. 100 pasta noodles of some kind. Your clues could be: 1. type of food 2. yellow 3. uses sauce

3. 100 froot loops (or any other colorful candy). Your clues could be: 1. eaten at breakfast 2. circle shaped 3. multicolored

4. 100 jelly beans. Your clues could be: 1. type of candy 2. comes in many different flavors 3. comes in many different colors

5. 100 paper clips. Your clues could be: 1. used by teachers 2. made of metal 3. bendable

6. 100 Q-tips: Your clues could be: 1. white colored 2. soft on the ends 3. hard in the middle

7. 100 marbles. Your clues could be: 1. round 2. hard 3. used in games

Another idea I had that may be a little too abstract was "100 names." It would take a little time, but I think it would be neat to fill a jar with 100 slips of paper, each with a different name of people your son knows (or knows of).
I would avoid any kind of coin because that will probably be overdone. Good luck!

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