Major gifts or key gifts as they are sometimes called are defined as the top 10-20 percent of gifts received by the University that produces 70-80 percent or more of its gift income.  At ESU, a major gift is defined as any gift of $10,000 or more.  Gifts under $10,000 are also greatly appreciated. The amount of a gift to ESU will determine the level of recognition. Recognition can range from including your name in university publications to naming a building. All gifts, regardless of size, benefit ESU.