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Apparently Santa Claus no longer has exclusive rights to a “Naughty & Nice” list.

The nonprofit Liberty Counsel has one of its own that highlights “naughty” companies that have put Christmas in storage and are trying to cash in on “holiday” shoppers.

The organization’s “Naughty & Nice List,” a more pertinent document for contemporary consumers than Santa’s traditional review of boys and girls, is based on Liberty Counsel’s own research and reports from consumers.

“Be sure to thank retailers that acknowledge Christmas and give your respectful opinion to retailers that pretend it doesn’t exist,” the group says in its report.

Take, for example, 77kids, a brand of American Eagle Outfitters. A search of the website for “Christmas” produced no results.

“77kids has been ‘Naughty’ since 2009 because the subsidiaries of the American Eagle brand entices ‘Christmas’ shoppers through use of the sights, sounds and symbols of ‘Christmas’ yet offends the American majority Christian population by using winter scenes that dominate their advertising. 77kids website is purged of all things ‘Christmas,’” the Liberty Counsel report says.

Likewise for Abercrombie & Fitch.

Not only can “Christmas” not be found on the company website, it also is missing from its 2012 commercial and other advertisements, LC says.

Another American Eagle brand, aerie, features “young models in very, very skimpy lingerie” on its “Wishlist,” LC reports.

The American Eagle brand itself has been “Naughty” for five years “over egregious disregard” for Christmas, with mention at all of the holiday.

The company “profits off colors, sights, sounds and symbols of ‘Christmas’ yet remains exclusive of ‘Christmas.’”

Fifth on the list is Athleta, a Gap brand, which has no references to Christmas on its website.

Then comes Banana Republic, also a Gap brand, whose website uses Christmas colors, sounds and symbols but has purged the word “Christmas” from stores.

EB Games from GameStop “is silent” on Christmas, which is mentioned only in manufacturer-labeled products. Five of the products “associate the words ‘nightmare’ and ‘killing floor’ in their titles.”

The Gap brand itself has been “Naughty” for seven years “over flagrant disregard” of Christmas, no mention in stores, commercials or other advertisements.

Ninth is Garman. J. Crew Outfitters has 101 gift ideas without a single mention of “Christmas,” though it  uses Christmas gold, green and red colors to attract and profit from Christmas shoppers, the report says.

Old Navy, another Gap brand, suffers from the same defects, the report said.

Piperline, yet another face for Gap, has “Shop Holiday Obsessions” but no “Christmas.”

At Polo Ralph Lauren & Ralph Lauren, a search for Christmas products is redirected to hunt for “holiday” products, the report says.

Fourteenth is Radio Shack, where Christmas has been purged from the website and printed and circular ads, and fifteenth is Tractor Supply Company.

The report’s online documentation also includes telephone numbers, emails and websites to contact the companies.

“Liberty Counsel encourages everyone … to use our ‘Naughty and Nice list’ that categorizes which businesses are censoring Christmas and which are celebrating it,” the organization said. “We are urging you to support the stores on the ‘Nice’ side as part of our 10th annual ‘Friend or Foe Christmas Campaign.’”

On the “Nice” list are AC Moore Arts & Crafts, Belk, Best Buy, Bronner’s CHRISTmas WONDERLAND, Cabela’s, Chick-fil-A, Christmasplace.com, ComputerGear.com, Cracker Barrel, CVS pharmacy, Dick’s Sporting Goods, Dillard’s, Disney.com, Dollar General, Eddie Bauer, Frontgate, Hallmark, Hobby Lobby, HoneyBaked Ham, JC Penney, Kmart, Kohl’s, Land’s End, Lehman’s, Lifeway Christian Stores, L.L. Bean, Lowe’s, Martha Stewart, Menards, Michaels, Mrs. Fields, Neiman Marcus, Plow & Hearth, Sears, Sprint, Staples, Stein Gardens & Gifts, Target, T.J. Maxx, ToysRUs, Walgreens, Wallbuilders and Walmart.

Liberty Counsel says the lists reflect the companies’ handling of Christmas, not other policies or actions that may affect a consumer’s decision to patronize them.

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