When you buy a whole chicken at the store, you'll usually find a bag of giblets in the body cavity of the bird. The bag will also contain the neck, which isn't technically part of the giblets since giblets refers to the edible organs only.
But here's an interesting fact about that bag of giblets: The organs and neck found in that bag aren't from that particular chicken.
Giblets (along with the neck) can be simmered and the resulting liquid strained and used for making giblet gravy. Some stuffing recipes also include cooked chopped giblets.
As with all uncooked poultry products, it's important to use care when handling the raw giblets as they can be a cross-contamination hazard.