Among nonprofits of all sizes, major gifts are a critical part of institutional stability. They strengthen programs, help build endowment, and signal to the community that the organization is capable of attracting significant gifts. They signal stability, and attract other major donors. Identifying potential donors, developing strategies, building major gifts into both annual and capital campaigns, cultivating and soliciting major gifts and providing stewardship to major donors are all key functions of successful organizations, regardless of size or mission. A $1000 gift to a homeless shelter is a major gift, as is a $100,000 gift to a major university. The common denominator: impact. Gifts qualify as