In this series so far, I have suggested that it is possible to test “charitability” at least in terms of transfers of resources from some class of donors to some class of recipients by using a balance sheet approach to identifying how those donors and recipients match up. After all, they should be equal in size. Now I will examine two additional complications past charitable contributions and transfers from governmentand then conclude by reexamining some of the objections to the approach I have suggested.