The Chronicle of Philanthropy

How Buffett's Gifts Will Work

Warren Buffett outlined his gifts to the Bill & Melinda Gates Foundation and four family-related foundations in a series of letters.

Each letter praises the recipient's work and sets out the mechanics for contributing stock from Mr. Buffett's holdings in Berkshire Hathaway, the investment company he heads in Omaha.

Following are the key provisions of Mr. Buffett's letters.

Common...

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