In all honesty the intent is to give to families in need;for my local salvation army they give to seniors and when I googled other salvation armies around the nation also give to prisoners;some also give $ for rent, battered shelters, etc. Every area for Salvation Army at least has different guidelines. That's why I said the OP should check with the place they got the Angel Tree.
I completely understand about the child not understanding the hoverboard..that's why it should have been removed prior to being put on the tree. The child put what they wanted and for most children though not all they aren't aware of the costs associated with things. I know for Christmas as a child I would have loved a Razor
scooter over a coat any day.
As to the $100 part my company set that guideline. Think about it..if one team of 10-14 people did $200 to one family but another team did $50 how is that fair?? Most of the time they did in-house fundraising like bake sales, or raffles. The company already pushed March of Dimes (their biggest charity they gave to) and their own in-house charity fund for fellow employees. I myself donated through my paycheck each year $400 to March of Dimes. So yes $100 was a good max.
To your bolded part I didn't say it pains me at all (though yes I know you were speaking as a general comment) I was speaking in regards to the OP's list. I mean really the guideline in our area says $30-$35 per child/senior (ETA: PLUS a grocery certificate for a holiday meal)........they are not expecting nor encouraging people to go all out and go buy a bunch of stuff and going over budget perse. It's doubtful that any place would really advocate buying a several hundred dollar hoverboard when in reality what is more in line with programs like that are you know
food, clothing, coats/gloves,etc, small toys. Video games can be expensive too and they require the receipient to have that specific gaming device. As for the bike I did mention a lower end bike. That to me is no problem and on this thread alone someone mentioned a bike for $50 and another person mentioned a bike for $38 (which would be pretty close to the $30-$35 range my area expects).