Documents such as the Parâmetros Curriculares Nacionais (PCN) emphasize the relevance of the moral education. Dealing with virtues in the school environment is important, because it stimulates more genuine relationships between individuals. Gratitude is essential to create, maintain, or strengthen the bonds, creating a cycle of mutual help and support, counterbalancing typical values of contemporary society, such as individualism and hedonism. However, in a relationship of gratitude, it is necessary to investigate, not only the beneficiary's features, but also the benefactor's ones. This study aimed to investigate who are the benefactors mentioned by children and adolescents, and to verify associations between types of benefactor, age, types of wishes and forms of gratitude. Two hundred and eighty-three children and adolescents participated in this research. We used a Portuguese version of The Wishes and Gratitude Survey (WAGS). We performed a content analysis of the answers and, then, descriptive analyzes and chi-square tests with the variables of interest. Most of the young people mentioned close benefactors. This kind of mention was more frequent in children than in adolescents. Types of benefactor related to types of wishes, but not to forms of gratitude. The results contribute to a better understanding of this virtue, which make possible the development of strategies to stimulate students' moral development.