Conde Nast Portfolio magazine is taking a new approach to measuring big-ticket philanthropy.

The magazine has ranked the world’s biggest givers by comparing their philanthropy with their fortunes to create a Generosity Index.

To compile its ranking, the magazine relied on several sources of data, including the Chronicle‘s database of major gifts.

While the list will probably draw applause in the world of philanthropy for creating another scorecard for affluent donors, the magazine is equally likely to raise the hackles of some observers for a feature in which it attempts to guess who is responsible for some of the nation’s most prominent recent anonymous gifts.

A feature called Anonymous—Not! speculates on the identity of who is responsible for recent anonymous gifts to groups such as the University of Chicago, the Erie Community Foundation, and the New World Symphony.

Do you agree with Portfolio’s decision? Is the feature a harmless parlor game, or does it run the risk of turning off other potential anonymous donors?

Click on the comment link below this post to share your thoughts or use this link to read The Chronicle’s story on the growth in large-scale anonymous gifts.