The report of the Donee Group (a coalition of public interest, social action, and volunteer groups acting as advisors to the Commission on Private Philanthropy and Public Needs) on the characteristics of private philanthropy is presented. After an introductory section, the perspectives of the Donee Group and those of the Commission are surveyed. The recommendations section forms the major portion of the report and it is explained that the recommendations arise from findings that (1) access to the philanthropic process must be widened and be made more readily available to many organizations presently shut out of the system, and greater accountability and changes in governance are necessary to strengthen and to provide greater access; (2) the donor community must be redefined and broadened by giving all people the incentive to allocate money to charity; and (3) the present system of government regulation and control of philanthropic organizations must be overhauled to eliminate impediments to necessary activities and to provide exempt organizations with competent, conscientious and non-partisan oversight and supervision. A list of the members of the Donee Group is appended. (Author/PHR)