Three hundred years ago, Claus threw the Great Present down the Big Chimney and started the universe and earth. From smaller presents all organisms were created. This all took place in one day, called December 25th or Christmas.
When we die, if we have been nice we go to Present Land located in the invisible workshop at the North Pole where we receive any presents we want. If we have been naughty then we are sent to Unpresent Land (in Centralia, Pennsylvania) where we are made to mine coal for all of eternity.
When we are born we are Holidized (have eggnog poured over our heads) to get rid of any naughtiness we might have. We are allowed to do this any time we want as we get older but after being Holidized the first time we can then just drink the blessed 'nog.
We have elves that help us with specific problems. My favorite is the patron elf of what to get someone for Christmas, he's very popular.
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