Donors Discuss Accountability and Their Motivations for Giving

Evelyn H. Lauder, senior corporate vice president of the Estée Lauder Companies, in New York, recently decided to phase out her gifts to a nonprofit group because she felt the organization did not spend enough on its charitable programs. After reading the group's publicly available financial statement, she found it had $27-million that had not been used for its work that year.

"I have minimized my gift and started weaning contributions," said Ms. Lauder, who declined to name

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