About the Philanthropy 50

AMERICA'S BIGGEST DONORS pledged $15.5-billion to charity last year, doubling the 2007 total despite the woeful state of the economy: The Chronicle's annual list of the 50 most generous philanthropists.

HAVING BUILT HIS FORTUNE on a theory he learned at the University of Chicago's business school, David G. Booth decided to thank his alma mater with a pledge worth $300-million.

HE GAVE $100-MILLION to New York University, but Kenneth G. Langone counts his own philanthropy as nothing compared with the sacrifices his father made to put money in the collection basket at church each week.

THE PERFECTLY TIMED SALE of the media company Pulitzer Inc. in 2005 made possible Emily Rauh Pulitzer's gift of $45-million and 31 works of art to the Harvard Art Museum.

About Managing

AN ECONOMIC-STIMULUS PLAN now before Congress holds the prospect of some relief for charities struggling to cope with the recession.

THE CALL TO SERVICE in President Obama's Inaugural Address got an eager reception among nonprofit leaders, who hope it will prompt passage of a bill to beef up national-service programs.

RECRUITING VOLUNTEERS is getting harder these days, with so many people preoccupied with their own economic troubles.

THE INTERNAL REVENUE SERVICE has received advice from the American Council on Gift Annuities on how to avoid potential abuses surrounding charitable remainder trusts without penalizing well-intentioned donors and charities.

IN A PREVIEW of a much-anticipated study of nonprofit hospitals by the Internal Revenue Service, an IRS official said most appear to follow federal rules but executive compensation still seems high (Tax Watch).

A FORMER INTERNAL REVENUE SERVICE OFFICIAL has asked the Treasury Department, in light of the IRS's heightened interest in charity governance, to issue specific guidelines on how nonprofit groups are expected to govern themselves (Tax Watch).

MEMBERS OF CONGRESS have again introduced legislation to increase the tax deduction for people who use their vehicles in their volunteer work (Tax Watch).

THE LEMELSON FOUNDATION believes it has found a way around some of the risk involved in lending money to charities or businesses with a social mission: Innovations, a new column featuring pioneering nonprofit programs.

UPDATE ON CAMPAIGNS for endowments, capital improvements, and other needs.

INTEREST RATES for planned gifts, issued by the Internal Revenue Service.

About Giving

THE FACE OF PHILANTHROPY: CircEsteem, a Chicago charity, teaches circus arts to young people to build their self confidence and help them develop other skills they need to succeed.

About Technology

AN ONLINE NEWS SERVICE for five Connecticut towns that have lost their local newspaper is among the first projects to win grants through a Knight foundation program to encourage the use of technology to help people keep up with local news.

CELLPHONE VIDEOS are the focus of research at Rutgers University that will test whether they can help young minority women avoid behaviors that lead to sexually transmitted disease.

A NEW FEATURE on the VolunteerMatch Web site helps visitors find volunteer opportunities near their home or job.

THE NONPROFIT TECHNOLOGY CONFERENCE will take place April 26-28 in San Francisco. Last year's meeting drew more than 1,100 charity technology officials, consultants, and company representatives.

THE DEADLINE for submitting applications for the annual awards from the Tech Museum of Innovation is March 27.

About Philanthropy Careers

VOLUNTEERS OF AMERICA, set to start a new program to help older people stay in their homes, looked to its own finance officer, Rosemarie A. Rae, to lead the effort (New on the Job).

FINDING A FUND-RAISING JOB, searching for a grantor, fashioning an executive's contract: advice from the experts in the latest edition of Hotline, The Chronicle's advice column.

Also in The Chronicle

OPINION: Mario Morino suggests how nonprofit leaders can support President Obama's call to service; Pablo Eisenberg doubts there is a need to create a public-service academy; and Paul C. Light offers some advice for the new president on how to encourage social entrepreneurship. Leslie Lenkowsky challenges the numbers in a recent report on the social value of philanthropy; and Jeffrey L. Bradach, Nan Stone, and Thomas J. Tierney urge charities to answer four questions if they hope to be effective.

LETTERS: on the real lessons to be learned from the recently settled lawsuit against Princeton University by relatives of a major donor, and on the value of enlisting the help of an executive-search firm.

NEW BOOKS: An examination of giving by Christians, a look at how social activists accomplish their goals, and essays on the philosophical and ethical aspects of philanthropy.

PEOPLE: Appointments and promotions in the nonprofit world.