A donation of that size can be both a wonderful opportunity and a rather intimidating responsibility. My first instinct would be to resist spending decisions until the organisation has a clear long-term plan for the funds. I would bring the board, finance team and programme leaders together to agree on what success should look like. The gift may also require stronger investment, governance and reporting arrangements than the organisation previously needed. Something is refreshing about treating a huge donation as a stewardship exercise rather than simply a spending opportunity. The legacy of the gift could matter more than the initial excitement.