I work for an American company, but it is in Malaysia. Every year they are going to do an annual dinner, but they call it the Christmas dinner. Even though it is called the Christmas dinner, there are no activities involving Christmas rituals, but one of the traditions that will take place at this dinner is exchange of gifts. Apart from that, it will be like any other annual dinner given by a company. Is it permissible to attend this dinner? What should I do if the company chooses me to be a member of the organising committee for this event?

Praise
be to Allah.

It
is not permissible for a Muslim to participate in the religious festivals of
the disbelievers in any way whatsoever. Doing that is a grave major sin,
because by doing that he is helping and encouraging others to ascribe
partners to Allah, may He be exalted, and he is expressing approval of
that. 

Hence it is not permissible for the Muslim to congratulate the disbeliever
on the occasion of these festivals or to give him a gift on such occasions.
This has been explained previously in the answer to question no.
947. 

This celebration (the annual dinner) mentioned in the question is given, by
the people who organise it, the name of their religious festival
(Christmas). The period for Christmas celebrations, among them, is not just
one day; rather it is a number of days beginning on Christmas Eve (December
24) until January 6, i.e., thirteen days. 

One of the rituals that are observed on this day by them is eating a dinner
which they call “Christmas dinner”, and exchanging gifts. This is what is
mentioned in the question that they will do at this celebration, which makes
it more likely that it should be described as a religious celebration or, at
least, a kind of customary celebration for a religious reason, or connected
to that. This is what makes it disallowed for the Muslim to participate in
it or to congratulate those who are celebrating it. 

If
it is the usual practice for the employees of the company to take part in
this dinner, or if you are invited to it directly, then try to give whatever
excuse you can and use whatever tricks you can to avoid it. In fact we have
seen that many respectable companies respect the religious sentiments of
their employees, so if you explain that you have a religious excuse that
prevents you from participating in this celebration, then respectable
companies such as this will understand that and will respect the employee’s
feelings. 

For more information, please see the answer to questions no.
127500 and 85108.

May Allah, may He be exalted, help you to do that which He loves and which
pleases Him. 

And Allah knows best.