Liz Lemon (Tina Fey) announces to the staff of The Girlie Show with Tracy Jordan (TGS) that she is participating in a charity which provides gifts to underprivileged children who write letters to Santa. She buys far more than what is requested in the letter, wanting to see the children's happiness. When Liz delivers the presents to the apartment in the letter, however, the door is answered by two adults who take the gifts, and she believes she has been tricked. Receiving no help from the US Postal Service, who run the charity, she attempts to have it shut down. This upsets Kenneth Parcell (Jack McBrayer) who refuses to believe anyone would scam a Christmas charity. She takes Kenneth back to the apartment to prove she was right, but two children answer the door and Liz accidentally reveals to them that Santa Claus is not real.
Meanwhile Jack Donaghy (Alec Baldwin) accidentally backs into his mother, Colleen Donaghy (Elaine Stritch), with his car in Florida. Bedridden, she decides to stay with Jack, and her presence greatly annoys him. Jack reveals to Liz that after he hit his mother he waited eight minutes before calling 9-1-1, and is worried she will find out. Jack tries to stay away from his mother by having the cast and crew of TGS produce a last-minute Christmas special. However, Colleen discovers the secret, and confronts him with it. Jack responds by expressing his anger with her for her behavior at Christmas while he was a child. Ultimately, after talking with Liz, Jack realizes that Colleen was actually a caring mother, and reconciles with her.