She said the church's aim was to give these children a Christmas similar to their peers.
"What we're talking about here is a group of children who have very few material possessions," she said.
"In our society there's quite a stigma attached to that so we're acutely aware Christmas time is when children from these families are in dire material deprivation and they can be quite highly conscious of that poverty.
"This is our chance to make sure these kids get something very special under the tree."
She said children impacted by poverty often missed out on normal social interaction with other children and a new gift allowed them to be included.
"I think some of that stigma for these children can't be understated and we find many become socially isolated because of their parents' financial situation.
"They get to talk about their Christmas experiences and our children are not embarrassed or left out in the cold when that happens for them."
The majority of New Zealand children would not be opening second-hand presents on Christmas morning.
Mrs Waugh said the army would still accept secondhand toys but they would be put out for families to choose from.
"All donations we get in we really appreciate it because we can make good use of everything usually."
Around 17,000 families are expected to approach the organisation this Christmas in need of food and gifts.