1. James E. Jr. and Virginia Stowers: $327 million to the Institute for Medical Research in Kansas City, Mo.

2. Martha R. Ingram: $300 million to Vanderbilt University in Nashville, Tenn.

3. (tie) David and Cheryl Duffield: $200 million to create "no-kill" animal shelters across the country

3. (tie) Kirk Kerkorian: $200 million to benefit the people of Armenia

3. (tie) Alfred Mann: $200 million total to the University of California at Los Angeles and the University of Southern California, both in Los Angeles

6. Bill and Melinda Gates: $189.57 million in various gifts

7. James E. Rogers: $178.5 million total to the University of Arizona, Tucson, Ariz.; Idaho State University, Pocatello, Idaho; and the University of Nevada at Las Vegas

8. The Kathryn and Joe Albertson Family: $110 million pledge to public schools in the state of Idaho

9. Joan Kroc: $105 million combined to the Salvation Army and the University of San Diego

10. (tie) Ralph and Betty Engelstad: $100 million to the University of North Dakota, Grand Forks, N.D.

10. (tie) Sanford I. and Joan Weill: $100 million to Cornell University Medical School, New York

12. Sam and Helen Walton Family: $91.7 million total to the University of Arkansas, Fayetteville, Ark.; the University of the Ozarks, Clarksville, Ark.; and Bentonville High School, Bentonville, Ark.

13. The Daniel R. Efroymson Family: $90 million to the Indianapolis Foundation and the Central Indiana Community Foundation, Indianapolis

14. (tie) James Gabbert and Mike Lincoln: $70 million to the Trust for Public Land, San Francisco

14. (tie) Arthur L. and Angela Williams: $70 million to Liberty University, Lynchburg, Va.

16. (tie) Theodore Forstmann: $50 million to the Children's Scholarship Fund

16. (tie) John Walton: $50 millon to the Children's Scholarship Fund

16. (tie) W. Jerome "Jerry" Frautschi: $50 to the city of Madison, Wis.

19. Peter B. Lewis: $49 million total to the Solomon R. Guggenheim Foundation, New York, and Case Western Reserve University, Cleveland

20. Gordon and Betty Moore: $47.5 million total to Conservation International, Washington, and Cambridge University, England

21. (tie) Michael R. Bloomberg: $45 million to Johns Hopkins University, Baltimore

21. (tie) Shelby M. C. and Gale Davis: $45 million to the Armand Hammer United World College of the American West, Santa Fe, N.M.

21. (tie) Bernard Marcus: $45 million to the Kennedy Krieger Institute, Baltimore

24. Richard D. Colburn: $42 million to the Colburn School of Performing Arts, Los Angeles

25. Jon Huntsman: $40 million to the Wharton School of Business at the University of Pennsylvania, Philadelphia

26. George Soros: $38.6 million in various gifts

27. Katherine B. Loker: $34 million total to the University of Southern California, Los Angeles, and Harvard University, Cambridge, Mass.

28. Joseph L. and Phyllis Mailman Family: $33 million to the Columbia University School of Public Health, New York

29. C. Edward and Carole McVaney: $32.2 million to the University of Nebraska, Lincoln, Neb.

30. Robert E. McDonough: $30 million to Georgetown University, Washington

31. Alberto W. Vilar: $29.1 million total to the Metropolitan Opera and the Hospital for Special Surgery, both in New York

32. Ted Turner: approximately $27 million in various gifts

33. (tie) John F. and James S. McDonell: $26.5 million to Washington University, St. Louis

33. (tie) Robert Woodward: $26.5 million to Abilene Christian University, Abilene, Texas

35. Paul Allen: more than $26 million in various gifts

36. (tie) Walter and Leonore Annenberg: $25 million in various gifts

36. (tie) Donald and Doris Fisher: $25 million to the Edison Project, New York

36. (tie) Darla Moore: $25 million to the University of South Carolina, Columbia, S.C.

36. (tie) Mary and Robert Pew: $25 million to the Community Foundation for Palm Beach and Martin Counties, West Palm Beach, Fla.

36. (tie) Daniel T. and Merlene Phillips: $25 million to the Boys and Girls Clubs of America

36. (tie) Daniel L. Ritchie: an estimated $25 million in land to the University of Denver

36. (tie) Julian H. Robertson Jr.: $25 million to the Lincoln Center for the Performing Arts, New York

36. (tie) Peter and Ada Egbert Rossin: $25 million to Lehigh University, Bethlehem, Penn.

36. (tie) Richard and Diane Scruggs: $25 million to the University of Mississippi, Oxford, Miss.

45. Paul and Daisy Soros: $24 million in various gifts

46. Robert C. and Janice McNair: $22 million total to the University of South Carolina, Columbia, S.C. and the South Carolina Aquarium, Charleston, S.C.

47. Gerard and Lilo Leeds: $21 million to the Institute for Student Acheivement, Manhasset, N.Y.

48. (tie) Herbert A. Allen: $20 million to Williams College, Williamstown, Mass.

48. (tie) J.E. Davis Family: $20 million to Jacksonville University, Jacksonville, Fla.

48. (tie) Alexander W. Dreyfoos Jr.: $20 million total to the Massachusetts Institute of Technology, Cambridge, Mass. and the Raymond F. Kravis Center for the Performing Arts, Palm Beach, Fla.

48. (tie) J.B. Fuqua: $20 million to the Fuqua School of Business at Duke University, Durham, N.C.

48. (tie) Barbara J. and Roger W. Rossier: $20 million to the University of Southern California, Los Angeles

53. (tie) Eli Broad: $18 million to the California Institute of Technology, Pasadena, Calif.

53. (tie) Sol Price: $18 million to Rosa Parks Elementary School, Monroe Clark Middle School and Hoover High School, San Diego

53. (tie) Lawrence and Carol Zicklin: $18 million to Bernard M. Baruch College of the City University of New York

56. Edward H. and Janet Harte: $17.8 million in various gifts

57. The Segerstrom Family: $16 million in land to the Orange County Performing Arts Center, Costa Mesa, Calif.

58. (tie) Gordon A. and Mary Cain: $15 million total to Louisana State University, Baton Rouge, La. and Rice University, Houston

58. (tie) Jack and Camille "Cammy" Garey: $15 million to Southwestern University, Texas

58. (tie) Irwin M. and Joan K. Jacobs: $15 million to the University of California, San Diego

58. (tie) George Dean Jr. and Susan Johnson: $15 million to Converse College, Spartanburg, S.C.

58. (tie) Bernard Osher: $15 million in various gifts

58. (tie) Gerald "Red" Ratner: $15 million to the University of Chicago

58. (tie) Henry R. Silverman: $15 million to the University of Pennsylvania Law School, Philadelphia

58. (tie) Robert H. Smith: $15 million to the University of Maryland at College Park