LYNN – Paul has housing assistance help to supplement his limited income, but his ability to buy gifts this Christmas for his four children will depend on how much he has to pay for heating oil and other costs he cannot control.Paul is just one of thousands of single parents and couples who work to stretch a dollar year round to cover housing costs, utilities, food, gasoline and other expenses.At this time of year the gas pump meter and needle on the heating oil tank determine what Paul and others plan to spend on Christmas gifts. If prices stay steady or drop, parents like Paul will have more to spend on presents for their children. If prices continue climbing, then only a few gifts will be under Paul’s tree.As much as he wants to provide for his children, Paul said he is relying on Item Santa this Christmas to help him make ends meet. He does his best to set aside money for gifts and the cost of a tree, but he knows that one unexpected holiday expense like a medical co-payment or a car repair could leave him with little for his children.Decades worth of Item Santa donations have ensured support for people like Paul. The charity of countless donors with big hearts not only means children can smile when they wake up on Christmas morning; it also means parents have one less worry during the holiday season.Item Santa and the Salvation Army thrive off the spirit of selfless giving and the belief harbored by Santa supporters that a small gift of charity, a donation to help someone the donor does not even know, is a gift that embodies the essence of the holiday spirit.Item Santa’s contributors may never meet Paul or the other parents who benefit from their donations, but Item Santa’s success is founded on the undying spirit of charity to others not only in the holiday season but year round. After all, the selfless deeds and goodhearted gestures of the other 11 months of the year are what make its last month special.Santa’s many supporters know that an Item Santa/Salvation Army donation is a gift given in the holiday spirit. They know that Item Santa helps others and, in turn, gives those who are needy the inspiration in better times to reach out a helping hand courtesy of Item Santa.If you are interested in donating to help countless area families provide a happy holiday for their children, all donations can be sent to the Item Santa, care of the Daily Item, P.O. Box 951, Lynn, MA 01903.Donations can also be made at Santa Island in Wyoma Square, an annual collection location overseen by the Solimine family. The Salvation Army will distribute gifts Dec. 18-21.Anyone with questions regarding Item Santa can contact Editorial Page Editor Sean Leonard at 781-593-7700, ext. 229.