Charitable gift exchange is a zero-sum game between giver and recipient. On the table is the money in question, attribution, tax relief, future control of the

Charitable gift exchange is a zero-sum game between giver and recipient. On the table is the money in question, attribution, tax relief, future control of the money, and the conditions for future gifts. Attribution is essentially a public statement on behalf of the recipient that the giver is a good person. These statements have a value. You could not pay me $10 to say that Bill Gates is a good person, but you could probably pay me $100,000. However if Bill Gates wanted to give me $100,000 without attribution, I would be spared the cost of saying I thought he was a good person in public.