Abstract: An electronic donor directed charitable donation system designed specifically for the WWW/Internet whereby donors can direct the disposition of donations. Participating charitable institutions can identify goods and services needed and donors can donate money to be applied for those specific needs by the institutions. The system also provides an aggregation of participating merchants that provide goods and services needed by the charitable institutions that can be purchased by such institutions with a system debit card.

Abstract: According to one aspect of the invention, a method of charitable donating comprises setting up an account in the name of a donee, receiving a donation directed to the account from a donor, and depositing the donation into the account. Then a charge against the account to cover a purchase made by the donee is received and the amount of the purchase is deducted from the account. In addition, account access can be provided to the donor so that the donor can track the purchase and other transactions involving the account.