Andrée Grau asks how magnanimous is a gift of ?4,000 from a vice-chancellor's salary of ?181,000 (Letters, February ). With tax relief, the gift represents 2.8 per cent of total income, and since the average British person's giving is about 0.6 per cent of income, this makes David VandeLinde of Warwick University about 4.6 times more magnanimous than average.
Adrian P. Beney
Acting director, development and alumni relations
University of Durham