I have the opposite problem. My son wants to adopt a young child to make sure santa shows up at his house. My son only makes minimum wage so he can't adopt a family. My sister directed to a domestic violence shelter but they only do families. I told my son to just buy presents and donate to toys for tots but he wants to buy directly for a certain child.
Call a local school and speak to the guidance office. They should know of a child in need and could get a copy of the child's letter to Santa from the teacher. We have bought for kids at school before, it was very rewarding.
Edited: I see now that this was suggested, I just didn't read far enough! Anyway, to add to this we "adopted" a family of three kids from the school our kids go to. I asked the teachers for ideas and we bought items and then dropped them off with the mother. I never told my kids and she never told the kids who they were from (or who they were really from, she told them their dad won some money and sent them.) We didn't do it last year and they didn't get anything for Christmas

I will be trying to pull together funds for them this year, seeing that little girl sad the day we came back from break and she couldn't tell about her Christmas broke my heart.
And, thumbs up to the person who said she bought exactly what the child asked for. I have no problem with buying off brand or clearance or whatever but would donate that to Toys for Tots or something. I wouldn't take a list asking for one thing and give them something approximating it. When we adopted the above family we asked my mom's Sunday School class to help fill three stockings. We suggested things like toothbrushes, coloring books, etc... One woman actually brought me a box with half used makeup, an old purse, and a set of cheap mittens. Needless to say I tossed them, bought good stuff myself, and won't EVER ask her for help again. What burns me up is this is a woman whose family owns a local company, by their own admission is worth "tons of money", and has a house with an indoor pool - she wouldn't even put out $20 on stocking stuffers! I tell myself, and would like to believe, that she had planned to do something nice but something happened and she couldn't so she pulled together "something" to contribute. Truthfully, though, she has an attitude of "if you are in need, take what you are given and be thankful." Very much the Scrooge.