A list of US-based celebrities who have made the largest donations to charity according to public records was released by The Giving Back Fund in Parade magazine this month.

Paul Newman topped the third annual ‘Giving Back 30’ list, having donated nearly $21m (£12.7m) to his Newman's Own Foundation, before his death in September 2008.

Oprah Winfrey had occupied the number one spot by a wide margin in 2006 and 2007 but dropped to sixth place in 2008, having donated $2.4m (£1.4m).

Angelina Jolie and Brad Pitt were named as the second most generous celebrities due to a $13.5m (£8.2m) donation to the Jolie-Pitt Foundation. Other listed celebrities included Mel Gibson, fourth, who gave $6.5m (£3.9m), Leonardo DiCaprio, thirteenth, who gave $1.5m (£900,000), and Leonard and Susan Nimoy, at number 29, who gave $510,000 (£308,000). The minimum donation required to be on the list was £500,000 (£302,000)

Marc Pollick, president and founder of The Giving Back Fund, which highlights philanthropic role models through consulting and education programmes, said, “Our hope is that celebrities will begin to become more comfortable sharing information about their charitable giving --- perhaps not disclosing everything they give, but sharing enough to enable them to serve as role-models to their peers and fans.” 
 
To compile the list, the Giving Back Fund used media reports of charitable giving by sports and entertainment professionals; reviewed PF-990 tax-forms; contacted more than 250 publicists, attorneys, agents, agencies, and managers for information about their clients; polled more than 150 charities known for their celebrity associations; and contacted all of the major sports leagues.
 
The Giving Back Fund did not include grants made by foundations in the list in order to avoid counting the same sums of money twice.