Givers who wish to emulate the giving patterns of Joan Kroc, the McDonald’s restaurant heiress, can examine her final gift of $1.5 billion to the Salvation Army for a few guiding principles: (1) Start with small gifts to test how faithfully donations are handled. (2) Consider using larger gifts to fund capital projects, designating some of the funds to cover a portion of the operating expenses. (3) Give to those ministries that are faithful to their vision and efficient with their funds; the Salvation Army has an excellent track record of efficiency. (4) Maximize the impact of your donation by giving to existing ministries rather than spending money on the establishment of new organizations. (5) Be actively involved; decide before your death where the money will go.