We spend about $200 each on our own children for Christmas. But our children also need nothing and have everything they really need.
Our church does a Senior Tree and benefits those at our local senior center. We got everything on the list plus a few little extra goodies and spent about $65.
We choose from the Angel Tree and pick a child whose card stands out to us in some way. This year it was a little girl who wanted a Doc Mcstuffins toy because our niece loves her. We usually spend between $150 and $200 and were able to get several outfits, a coat, shoes, and a few toys for that this year.
I've never done one where you adopt a specific person and buy all their gifts. The tree at our church does the tags by item, so you can spend as much or as little as you are comfortable with.