I just organized gifts for 55 kids through an Adopt A Family program we support where I work. The organization we support provides me with their sizes (clothes, shoes, coat) and then a few wish list items. They ask we spend $100 per kid. We always provide at least one outfit, pair of shoes or winter boots, Winter Coat and then 2 to 3 toys per child. Most of the wish list items we receive are board games, barbies, hot wheels, coloring books/crayons, play dough, basketball/football/soccerball, jewelry/craft kids, legos, and baby dolls.