present to a nephew block 41 a contribution to a holiday grab bag at the office block 42 and won by the boss block 43 and a year end bonus to the consumer 39 s gardener block 44 a third level of giving occurs as shown in fig1 b when the nephew the boss and the gardener fill in the payee line 29 with the name of a particular qualified charity and send the check to such charity thus in the example shown the nephew contributes his 50 check to the alumni association block 50 the boss contributes his 50 to the public broadcasting system pbs block 51 and the gardener contributes his 50 check to the wildlife fund block 52 another feature of the invention is that it facilitates anonymous giving since the identity of the actual contributor is not shown unless he or she makes known his or her identity as illustrated in block 55 of fig3 the consumer 20 makes three 50 anonymous gifts by mailing a 50 check to the red cross block 56 the cancer society block 57 and the library block 58 another significant feature and advantage of the invention is that it enables children to have a very meaningful introduction and hands on experience in charitable giving thus in block 60 of fig1.