Macy’s “Believe” campaign draws on the famous 19th-century newspaper editorial that proclaimed, “Yes, Virginia, there is a Santa Claus” and said he “exists as certainly as love and generosity.” The campaign, created by JWT, New York, benefits the Make-A-Wish Foundation. Children write letters about why they believe in Santa and drop them in R.H. Macy Santa mailboxes; Macy’s donates $1 for each letter, giving $1 million both in 2008 and 2009 to Make-A-Wish for the first million letters it received.