"Kraft could donate $100 million to a convent and it still wouldn't make him a decent person."

Probably right, but I'll bet he's a pretty decent person to seven dead people's families.

That's enough to pay for the funerals and it might pay for a few months of expenses (food, shelter, and utilities). Since those are also gifts, it means that taxes will have to be paid. It is a nice gesture, but it definitely doesn't solve any long-term problems.

..... but $560,000 for those families is a lot better than $460,000. I am in no way trying to make kraft out to be a good guy. My focus is on the well-being of the families dealing with this tragedy, and probably needing all the help they can get. The hundred grand was not an earth-shattering donation, but it was significant enough to ease some of the burden these families faced. For that, I am glad for them.

are imposed on the donor, not on the person being donated to. Also, the amount that can be given from one person to one person without any gift taxes even entering into the picture is $15,000, which is probably why only $100K was given.

Solving long term problems is the job of the various DMV offices in the fifty states, making damned good and sure that they quickly process drunk driving reports from other states to suspend licenses of their residents.

Also, a large gift from a single individual often starts the ball rolling for other people to chip in, too.