So, Sundae are you organizing or shall I? So sorry i didn't notice you had already offered when I did -I must have been tail-posting.
I would like to suggest that those who would participate if they were not in a financial lockdown situation, step forward and say so (privately), because we always get people who enjoy sending a gift but do not want to receive one. Then everyone can be happy
The senders and receivers are all mixed up in a round robin, so no-one will know who you are.
It might also be cool if a few people -either participating or not- would act as emergency reserve secret santas, and then if somebody has a sudden decline in fortunes and is unable to follow through, they don't need to feel bad or wait until the last minute to hope they can make it work..... and then leave someone disappointed.