For many, this is the last day of work before Christmas. Which makes this the last day to pass the hat for my favorite charity around the office.

Many offices have had the Children's spirit for ages. Each year at this time, they collect the money they would have spent on cards and gifts for each other and send it in to my campaign instead. And there's a bonus: any group that donates through this column gets its contribution noted in print.

If your office hasn't gotten into the Children's habit yet, this would be an excellent year -- and an excellent day -- to start. Before you head for the airport, train station or highway, remember sick kids. Nothing you do this holiday season will be quite as meaningful, or quite as loving.

TO CONTRIBUTE TO THE CAMPAIGN:

Make a check or money order payable to Children's Hospital and mail it to Bob Levey, The Washington Post, Washington, D.C. 20071.

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These groups have joined the 1984-85 Children's honor roll in recent days:

O'Connor & Hannan, a D.C. law firm ($815).

The employes of J. J. Henry Co. Inc. of Arlington ($260).

Potomac Region Unit 207 of the Ladies Auxiliary Fleet Reserve Association ($20).

And the All-Fouled-Up Military Order of the Cootie Auxiliary No. 5 of Silver Spring ($50).

Holiday helpings of gratitude to each of you.