The exchanging of presents among believers or the giving of
gifts to children is not an integral part of any of our nine Bahá'í Holy Days.
There is no prohibition against it, and it is, as you say, a custom among
Persian believers such as the Bahá'í to whom you spoke, to exchange gifts at
Naw-Ruz.
The desire of you and your husband to associate the time of
gift giving with your children's involvement in the faith of Bahá'u'lláh is
praiseworthy and it is felt that the following extract from a letter written by
the secretary of the beloved Guardian to the National Spiritual Assembly of
Australia and New Zealand on December 26, 1941 will be of value to you:
'The intercalary days are specifically set aside for
hospitality, the giving of gifts, etc., Bahá'u'lláh Himself specified that they
be used this way, but gave no explanation for it.'
In 'The Bahá'í World', Vol. XV, p. 691 we read: Bahá'u'lláh
designated those days as the 'Ayyam-i-Ha and ordained that they should
immediately precede the month of 'Ala, which is the month of fasting. He
enjoined upon His followers to devote these days to feasting, rejoicing, and
charity.'
(From a letter written on behalf of the Universal House of Justice to an individual believer, January 18, 1982; Compilation: Lights of Guidance)
(From a letter written on behalf of the Universal House of Justice to an individual believer, January 18, 1982; Compilation: Lights of Guidance)