Examines the relationships between nonprofit organizations and donors. Outlines important steps needed in order to develop successful giving-receiving or gift relationships. Provides a framework for donors to determine comfort levels of giving and illustrates how tax changes influence giving. Proposes a meaningful-action paradigm to better understand why donors give, providing a useful guide for fundraising practice and research. Concludes with a challenge to donors to move from a "checkbook philanthropy" to a "citizenship philanthropy."

This is the 29th issue of the Jossey-Bass series New Directions for Philanthropic Fundraising.