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The school has already benefited from two large gifts.
Mr. Rockefeller said he had no more large gifts planned.
And if the couple gives each other large gifts, there may be federal gift tax implications.
Taxes are rarely applied except on fairly large gifts, because of various exemptions.
Very large gifts may also reduce a donor's taxable estate, Mr. Doyle said.
Lending institutions aren't responsible for reporting large gifts, but individual donors are.
At the same time Harvard is trying to tap those rich classmates' parents for large gifts.
If detected, undervaluing large gifts to one's children could provoke large penalties from the I.R.S.
She made large gifts to Knox College and to the Bishops School in La Jolla.
"We have enjoyed large gifts of art over the years," she said.
But Zuckerberg has cited the importance of education when giving large gifts in the past.
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