THE GIVING BACK FUND EYES MORE PHILANTHROPIC ATHLETES

          The Giving Back Fund, a non-profit group that manages
     independent funds and foundations for celebrity athletes,
     was profiled by Brian Meyer of the BUFFALO NEWS.  Bills QB
     Doug Flutie works with the MA-based group to oversee his
     charity, the Doug Flutie Jr. Foundation for Autism.  Flutie:
     "It's a great opportunity for athletes who don't have the
     time or wherewithal to set up their own foundations."  The
     organization, which offers no excise tax, charges
     maintenance fees of 2-3% and will "create donor-advised
     funds for anyone who can contribute $500,000."  The Giving
     Back Fund President Marc Pollick said he would like to
     increase the Fund's $4.5M in assets to $20M by the end of
     2001.  He has partnered with seven private sector companies
     including Bank-Boston and Ernst & Young.  The organization
     has also been granted tax-exempt status as a full-service
     public charity in all 50 states.  Pollick hopes to work with
     other sports figures in the future (BUFFALO NEWS, 12/15).