This is the secret Santa handout I have used at my school for the last few years. It seems to be a good outline of ideas of gifts for the Santa to purchase for their Elf.
How we do it at our school:
The last 4 days before break are when gifts are handed out. The last day before break we do a staff breakfast with just those who participate (they volunteer for things to bring) and then we reveal who we had by giving our last gift to them.
We spend Approx. $5 a day, totaling in $20 worth of gifts.
Each gift has a theme, they can choose the order to hand out the gifts:
Just so yummy
Just so festive
Just for a teacher (we also say: cook, aid, etc as we include all staff members in our building)