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At school with our students or at home with our own children? At school, the teachers send home a note saying that we will be having a party. I include these in my newsletters, I don't have to make a note strictly devoted to the party. If parents don't want there child to participate, they can write me a note. I don't want to leave the children out, but I also don't want to disobey the parents. There is always something on hand in the library or gym already planned for those who aren't allowed to participate. We have very few kids, usually none, we are not allowed to participate. Some of the activities that are planned are tag, a scavenger hunt, an online game, board games, coloring, etc.
At home, we always celebrate! In the morning, I always have little Halloween bags with small treats. After work or towards supper, we have pizza (ordered out) for supper, usually play a few games (they usually aren't halloween related), etc. Then I take my children trick-or-treating (usually) and my husband stays at our house for the trick-or-treaters. It switches years, but usually it's me who goes and he who stays.