Ask for donations from parents for items that you can include in your play area. You need adult clothing or costumes for both genders, accessories like jewelry, kitchen utensils, pots, plates, cups, and so on. If you have an area with a theme that changes each month, take this into consideration and seek donations in advance.
Section off different areas. For an attainable and easy play area, set up a living room, kitchen and small grocery store. For the rotating area, consider themes such as a post office, a doctor's office, a school or a bank. Use themes that children are familiar with.
Set up a child-size dining room table, couch and chairs. Put out play food and a cash register for the grocery store. To the extent that your donations allow, include items you would find in real life.
Place a prop box out for the children. Fill it with clothing and accessories. Put new items in it every so often to spark creativity.