LYNN – It is hard enough to pick out gifts for loved ones during the Christmas season, but it becomes almost impossible for grandparents facing financial difficulties who are the sole caregivers of children.From the start, making sure parentless children have a merry Christmas is already a challenge. Add compounded problems resulting from our current economy, and the task becomes daunting.In cases like these, Item Santa gladly steps in to ease their troubles by providing sorely needed gifts. Those suffering from poverty can write letters to Item Santa asking for help to make the holiday a joy instead of a source of worry.Shelley is one elderly woman who asked Item Santa for help while raising two grandchildren who were left parentless.”The children need toys and clothing this Christmas, but they don’t realize that I am not able to buy them these things at this point,” she said.Besides having to work with a fixed income from her retirement, Shelley also faces skyrocketing electricity and heating bills that even those not an a fixed income are feeling the pinch from this winter. And the costs of gifts are not going down either.These problems are spreading Shelley’s budgets so thin this year that she may even have trouble affording a lump of coal, let alone a more desirable stocking stuffer.Shelley says her two grandchildren, Betsy and Derek, ages 2 and 4 respectively, have certainly made Santa’s nice list this year. Like all children during this time, they are anxiously anticipating a gift under the tree, and she worries that they will be disappointed.Derek is a typical boy, partial to cars and trucks, who would like a toy vehicle. Betsy loves anything Disney Princess-related and has her heart set on a doll or a bike.Shelley’s only hope is that Item Santa can give her children the pleasures most will have Christmas morning, no matter what they receive.To make a donation to Item Santa, clip the coupon in today’s Item or download one and mail it, along with your check, to The Item Salvation Army Santa, P.O. Box 951, Lynn, MA 01903.The Salvation Army will be distributing gifts to needy families Dec. 10-13.For more information, call the Salvation Army at 781-598-0673.