OK....new news on this story.
Here's a novel idea. She actually asked her daughter what HER thoughts were on this. And this is beautiful...this is what she said. "It would be pretty hypocritical for me to be offended by the idea, because every year, I have had my daughter select some good quality things that she doesn't use (or never used) PLUS one of her favourite toys, to give to someone less fortunate than herself."
It gets better ! She went on to say "...and in a way, my daughter IS one of the less fortunate. She has never had to want for anything and because of it, has missed out on the valuable lesson of respecting and valuing her possessions." (which she accepted as her own fault) She also said, that she had been looking for ways to get off the track of buying all the latest crap and to get back to a simpler experience.