The report by The Chronicle of Philanthropy that the top ten philanthropic gifts in the year past totaled $3.4 billion, and that there were more gifts of $100 million or more in 2013 (15), than in 2012 (11), serves as a reminder of American generosity. Indeed, U.S. charitable gifts total twice as large a percentage of gross domestic product (2.2 percent) as the next-closest country (the United Kingdom, 1.1 percent.)