Miriam Ströing investigates, through quantitative analyses using data from the study 'Wealth in Germany' (ViD), how wealthy individuals assume social responsibility in various ways and for different reasons, and which do not. Based on a rational choice approach, the theoretical framework is expanded by the first-time integration of the gift theorem by M. Mauss and applied to the philanthropic actions of wealthy individuals. According to the findings, wealth facilitates the assumption of social responsibility by those who possess significant assets. Wealthy philanthropists act not only out of immediate rational considerations of benefit but also due to deeply rooted social norms.