When I worked in an office of around 12 people with a lot of different salary levels, we could participate in a gift exchange if we wanted to, with a set, fairly low ($20, I think), price limit. So, if people wanted to be part of it, they could. If they didn't want to, they didn't have to, and nobody cared one way or the other. The system worked pretty well, except that some people would just ask to be given money instead of a gift. I thought that kind of defeated the purpose... presumably they would buy a low-value gift, or re-gift something to the person whose name they picked, and hope to get a $20 bill as their "gift" from whoever had picked their name.