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I don't know about WalMart, but the office supply and big box stores (Target, KMart) carried the lists from each school and each grade level and had them available near the door. As teachers, we sat down before school was out and decided what was absolutely needed. We finally added one ream of copy paper, wet wipes to clean desks, and tissues so we could tell a nose-picker to 'please go get a tissue". Families would buy what they could and some families who were blessed would step up and buy more. We never required anyone to come with extras and I personally always bought the things needed for those who couldn't afford them out of my own pocket. Nothing was said, no one was embarrassed...but it helps the classroom to have these things. And 24 pencils? That's nothing! Some kids chew on them, break off the eraser...you can't imagine what a pencil in a 2nd grade goes through in one day! That's about one new pencil a week.

Jane Quilter :Schools are required to teach 180 days in most states. With more vacations, it stretches the year out. Pluses and minuses to that one.

Purple Passion: At the end of the year we would send home extras if there were enough for each student to get a fair share. Otherwise, we would adjust the list for the next year and/or store them for kids who would start in the middle of the year. (Some of these are homeless or escaping an abusive situation and are protected under the McKinney Act.)

Our PTA always had backpacks for new students who couldn't afford the list items so that when they came into the classroom, they would not be embarrassed or feel 'different' in any way.

Sorry this is so long. The teachers are not profiting by asking for these things. Most of them. And I never got $800 to spend on anything, unless it was a grant for a specific purpose, which had to be documented.

Go volunteer if you want to know what happens to the items you buy.

Edited to add and refine comments.