Entry 2:

12. THE CARTER and SUSAN BURDEN FAMILY--between $9.5 million and $11.5 million to the PIERPONT MORGAN LIBRARY in New York City. The gift includes a collection of more than 30,000 volumes, plus rare manuscripts, letters, and other papers. The Burden family has donated an additional $1.5 million to the library to endow a fund to take care of the collection. Carter Burden, a publisher, New York City councilman, and investment manager, died in 1996.

13. GORDON FORD--$10.1 million to WESTERN KENTUCKY UNIVERSITY to support business programs. The university's business college has been named in his honor. A native of Greenville, Ky., Ford was a founding partner in the accounting firm of Yeager, Ford and Warren in Louisville, Ky. That firm merged with the firm of Coopers & Lybrand, which recently merged with Price Waterhouse. He is a retired partner of PricewaterhouseCoopers.

14. ROBERT E. and BETTY ALLEN--$10 million to WABASH COLLEGE in Crawfordsville, Ind., to help construct a new recreation center. The facility will bear the family's name. Mr. Allen is retired chairman of AT&T.

14. THE KATHLEEN C. and FLOYD CAILLOUX FAMILY--$10 million to the UNIVERSITY OF TEXAS M.D. ANDERSON CANCER CENTER to study human cancer genetics. The late Floyd Cailloux was chairman and majority stockholder of Keystone International Inc., a valve manufacturer, which was purchased last year by Tyco International. Last year the family gave $6.4 million to Schreiner College, Texas, where he had served as a trustee.

14. FINN M.W. CASPERSEN--a total of $10 million: $5 million to HARVARD LAW SCHOOL (Mass.) and $5 million to THE PEDDIE SCHOOL in Hightstown, N.J. The gifts were actually made in honor of Caspersen, who attended both schools, by Household International after it purchased Caspersen's firm, Beneficial Finance, in April 1998. There has been some disagreement about the exact motivation for the gift. However, the fact remains that neither school would have received the gift without Caspersen's involvement with both Beneficial and Household. After the sale, he decided to retire from his business career and focus on philanthropy and investing.

14. A. JAMES CLARK--$10 million to JOHNS HOPKINS UNIVERSITY (Md.) for a new center for the biomedical engineering program. Clark is chairman and CEO of Clark Enterprises Inc., the Bethesda, Md., parent company of a variety of business interests.

14. GEORGE D. and HARRIET CORNELL--$10 million to CORNELL UNIVERSITY (N.Y.) to endow scholarships from this descendant of the university's founder, Ezra Cornell, and his wife. George Cornell is a retired banker.

14. RICHARD and HELEN DeVOS--$10 million over the next five years through their family foundation to CALVIN COLLEGE (Mich.) for a conference center and the Center for Communication Arts and Sciences. This is one of the two largest gifts in the history of the Christian liberal arts college (see Elsa and Edgar Prince's gift, below). Both DeVoses are Calvin graduates. He is one of two founders of the Amway Corp.

14. BERNARD J. DUNN JR. and ANNE-MARIE DUNN--$10 million over 10 years to SHENANDOAH UNIVERSITY in Winchester, Va., to endow the School of Pharmacy. Bernard Dunn is a co-founder of the consulting company BDM.

14. JOSEPHINE FORD--$10 million to the HENRY FORD HEALTH SYSTEM in Detroit to allow it to link to its suburban clinics in a state-of-the-art cancer center. The cancer program has been renamed in her honor. Ford's husband, Walter Buhl Ford II, who died in 1992, was treated for pancreatic cancer at the hospital.