http://www.citizenlink.org/content/A000008670.cfm"Christmas-friendly" retailers — prominent acknowledgment of "Christmas"

Bass Pro Shops*
Bed, Bath & Beyond
Best Buy
Cabela's
Circuit City
Crate&Barrel
Dillard's
Eddie Bauer
JCPenney
Kohl's
L.L.Bean
Lands' End
Linens 'n Things
Lowe's
Macy's
Neiman Marcus Nordstrom
Pier 1 Imports
Sears
The Home Depot
Target
Toys "R" Us
Wal-Mart  

"Christmas-negligent" retailers — marginalized use of "Christmas"

Barnes & Noble
Borders
Dick's Sporting Goods
GAP
KB Toys
Kmart  

"Christmas-offensive" retailers — apparent abandonment of "Christmas"

American Eagle
Banana Republic
Bloomingdale's
Lane Bryant
Old Navy