Actually, its just Jerry Falwell's Liberty Counsel and their annual Naughty and Nice List (PDF format).

It used to be called the "Friend Or Foe" list a couple of years ago.

"Naughty" stores are those that use the word "Holiday" in their ads. "Nice" stores, on the other hand, are brave enough to actually use the word "Christmas."  For example, Costco, K-Mart and  Nordstrom are naughty, Best Buy and Wal-Mart are nice.

The Naughty and Nice list is astoundingly petty.  K-Mart's website, the list tells us, has a "Holiday Shop", not a Christmas Shop.  To be honest, I couldn't find this "Holiday Shop" on K-Mart's website.  But I do know that you can go to K-Mart's website, and search for "Christmas", and get 815 items for sale — from trees to creches to ornaments to stockings.

More importantly, this list is astoundingly inaccurate.  For example, it states that on Nordstrom's website, there is "no mention of Christmas".  Yeah, whatever:

But what they find offensive is that these websites use "Holiday" instead of "Christmas".  That is the criterium which separates "naughty" from "nice".-

And what I find offensive is that the Liberty Counsel doesn't seem to understand that Christmas isn't the only holiday this time of year.

I mean look at the items for sale at "naughty" World Market's webpage for its "Holiday Shop"  .  Notice something (you may have to click the image to enlarge?)

So what is Liberty Counsel saying?  A company is "naughty" and should be boycotted because it recognizes Hanukkah?

And they wonder why they sometimes get attached with the label "religious bigots"…