Usually during the holidays there is a gift exchange with either a certain dollar amount or a book exchage. I always wrap up a spare gift that meets the classroom requirements and send it along with each of my daughters with a note to the teacher. That way if someone forgot or couldn't afford the exchage the teacher will have a spare for that child so that they can participate in the gift exchange. I've never had a spare gift come back home because there's always a child who didn't have a gift. It doesn't take much effort to do this or money because I pick up things all year long to give as gifts for this reason. Besides this way no one is singled out because there wasn't enough time or money for a parent to pick up a gift.