For 100 years, the U.S. Postal Service has run Operation Santa, which filters hundreds of thousands of letters addressed to Santa and delivers them not to the North Pole but to program centers around the country, from New York City to small towns where the post office is often the heart of the community. From there, the letters are sent to strangers who, out of the goodness of their hearts, help deliver toys to those in need and make some dreams come true.

Dear Santa follows the delivery of one letter that requests something other than a toy, and the film examines the value of this American tradition and asks audiences to think about how they can make the world a better place.