Health care institutions in the United States receive more than $10 billion annually in charitable gifts. 1 These gifts, often from grateful patients, benefit physicians, institutions, and other patients through the expansion of clinical and research activities, community-based programs, and educational initiatives. With a decadelong reduction in federal funding for research, which has just been partially restored, and constraints on state and local budgets for clinical programs, the relevance of grateful patient philanthropy has increased over the past decade.Philanthropy provides a way for patients to contribute to a cause that they find meaningful and exert a positive influence on the health and well-being of future patients. 2 These donations are often provided in response to excellent medical care. 3 Ethical issues can arise within the course of grateful patient fundraising that are related not only to the clinical context but also to the oftencomplex relationships among grateful patients, development officers, clinicians, and medical institutions. These issues require careful consideration.There is limited literature examining the ethical issues that grateful patient fundraising raises for physicians. The last American Medical Association report on this topic was issued in 2004. 4 The report recognized VIEWPOINT