Office gift exchange ideas: ten formats compared

Ten formats side by side

How to choose

• More than 30 people: Secret Santa in departments, or a charity exchange.
• Mostly remote: Secret Santa with e-gifts, a gift card swap or a donation.
• A team that loves games: white elephant or reverse white elephant. See white elephant for large groups.
• A tight budget: ornament, book or snack swap at $10 to $15.
• A mixed-culture team: a holiday exchange, not a Christmas one. See non-Christmas gift exchange.

How white elephant is played, in a few lines

Rules vary from office to office, but Wikipedia's summary of the game gives the common core. Each person brings one wrapped gift of similar value. Players take turns in a fixed order, often set by numbers drawn beforehand. On a first turn you must open a wrapped gift. On later turns you may open a new one or steal one that is already open. A gift can only be stolen a set number of times, commonly two, after which the holder keeps it. The game ends when everyone has a present. Wikipedia also treats Yankee swap as a name for the same game, with gifts that tend to be more practical. Decide your steal limit and turn order in the invitation, not at the party. Full rules are on white elephant rules.

Rules that matter in any format

Make it voluntary, set one budget, tell people the date early, and offer a way to join without a physical gift. CalChamber's advice on workplace swaps adds two more points: keep gifts "G-rated", and cap spending so the exchange does not become a competition. For the rules to announce, see office Secret Santa rules. For gifts, see coworker gifts under $25.

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If the company pays: the format changes the tax answer

A charity exchange or a company-bought box of treats is easy to run without payroll involvement: IRS Publication 15-B (2026) lists low-value non-cash holiday gifts and occasional employee parties as de minimis. A gift card swap funded by the company is different, because the same publication says cash and cash equivalents such as gift cards are never de minimis. If employees buy their own gift cards for each other, the company is not the one providing them. This is general information, not legal or tax advice. Check your own handbook, local rules and, for pay and tax questions, your payroll provider.

What each format costs the organizer in time

• Secret Santa: about one hour in total: announce, draw and remind.
• White elephant: about two hours: wrapping rules, setup and the event itself.
• Ornament, book and snack swaps: one hour, plus a reminder email.
• Charity exchange: half an hour to pick the charity and announce, plus an accounting step to collect donations.

Ask the team, not just leadership

A two-question poll tells you more than a guess: which format would you enjoy, and what price feels fair? Teams that run a short poll in October usually see clear winners, and people who helped choose the format are more likely to join. Share the result in the announcement.

Two ways to combine formats

Run Secret Santa during December and end with a white elephant at the party for anyone who did not join. Or run a charity exchange for the whole company and Secret Santa inside each team. A combined format keeps everyone involved at a level that suits them.