This book examines the relationships between non-profit organizations and donors. It outlines important steps needed in order to develop successful giving-receiving or gift relationships. It provides a framework for donors to determine comfort levels of giving and illustrates how tax changes influence giving. It also proposes a meaningful-action paradigm to better understand why donors give, providing a useful guide for fund-raising practice and research. It concludes with a challenge to donors to move from a "chequebook philanthropy" to a "citizenship philanthropy." This is the 29th issue of the "Jossey-Bass" series "New Directions for Philanthropic Fund-raising".