Entry 4:

14. ROWLAND and SYLVIA SCHAEFER--$10 million to the DIABETES RESEARCH INSTITUTE in Hollywood, Fla., to support research on islet cell transplantation. Rowland and Sylvia Schaefer are the chairman and vice president, respectively, of the fashion accessories chain Claire's Stores.

14. OSCAR L. TANG--$10 million pledge to PHILLIPS ACADEMY (Andover, Mass.) for scholarships from this member of the class of 1956 and charter trustee of the academy. Combined with his 1992 gift of $5 million, this makes Tang, a New York financier at Reich & Tang, the most generous donor in the academy's 220 year history.

14. ALLAN TESSLER--$10 million to CORNELL UNIVERSITY to endow scholarships from the co-chairman of Data Broadcasting Corp.

14. WALTER and SHEILA UMPHREY--$10 million to BAYLOR UNIVERSITY (Texas) for a new law school building from this attorney who helped the state of Texas win a $17.6 billion settlement against the tobacco industry.

14. CHARLES WANG--$10 million to OPERATION SMILE, based in Norfolk, Va., to enable the organization to start Smile Train, a medical and surgical effort to help China's provinces. Wang is chairman and CEO of Computer Associates International Inc.

14. LEW and EDITH WASSERMAN--$10 million to the UNIVERSITY OF CALIFORNIA LOS ANGELES from the chairman emeritus of Universal Studios and his wife: $8.75 million for undergraduate scholarships; their $700,000 weekend home in Palm Springs, Calif., along with a $250,000 maintenance fund; and $300,000 to help support the Geffen Playhouse.

14. GEORGE and MILDRED WEISSMAN--$10 million to BERNARD M. BARUCH COLLEGE of the City University of New York. George Weissman is the former chairman of the Philip Morris Cos.

40. ROBERT and DIANE GREENLEE--$9 million to IOWA STATE UNIVERSITY from these alumni to create the Robert and Diane Greenlee School of Journalism and Communication. The Greenlees turned a bankrupt AM radio station into the No. 1 station in the Denver metro market and eventually came to own six radio stations.

40. THE FREDERICK P. and SANDRA ROSE FAMILY--$9 million to the JEWISH COMMUNITY CENTER on the Upper West Side (New York City) for the campaign to construct the Samuel Priest Rose Building, the new home of the JCC. Frederick Rose is chairman of Rose Associates, a real estate investment firm in the city.

42. C.D. and PAT PERKINSON--$8 million to MILLIKIN UNIVERSITY (Ill.). Half the gift will be used for renovating and adding to the 86-year-old School of Music building. The other half will be set aside as an endowment for future maintenance needs. Pat Perkinson graduated from Millikin in 1945. C.D. Perkinson is the founder of Perkinson Co., a fertilizer manufacturer in Decatur, Ill.