In the past, Newark, NJ postal workers read through an average 6,000 Dear Santa letters per year. They forwarded letters to any members of the public who wanted to answer the Christmas wishes. Some postal worker bought gifts out of their own pockets. They accepted donations and gifts they would pick up for free from donors and then wrap and deliver to the children before Christmas.
Under the revised system, the post office will still hand out Santa letters to people who want to donate. However, people who want to give must come to the Post Office at Federal Plaza, present a photo ID and sign a contract holding the U.S. Postal Service blameless, "...against any and all causes of action, claims, liens, rights or interests of any kind or type whatsoever..."
The donor can then send the gift directly to the kid who wrote the letter. The donor must pay for the delivery.
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Before you child mails the letter, have a short talk with your postal worker about what will happen to it in your town. In my town, there is a person who replies to all Santa letters with a story about an elf, Persnickle and the trouble he causes at the pole.