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.Tempel, Eugene R. is the author of 'Understanding the Needs of Donors The Supply Side of Charitable Giving', published 2001 under ISBN 9780787956363 and ISBN 0787956368.