No. 1 -- Oracle founder Larry Ellison

NET WORTH: $27 billion

The man who has kept the Waltons from ascending as high as No. 3 on the ranking of the Richest Americans is in line with Buffett and Gates on the way to give to charity.

Indeed, with a net worth of $27 billion, Ellison is directly behind Warren Buffett and Bill Gates in the Forbes ranking of rich Americans, and right behind them on the donor pledge list.

Oracle, it's worth noting, has acquired more than 50 companies in the past five years. Apparently, it was time to match that acquisitive spirit with a commensurate urge to give.

Yet, as philanthropic experts have noted, the Buffett/Gates pledge is exactly what it says it is, a pledge and not a specific dollar amount being given away in any single year. All of the big-hearted billionaires have their own family foundations which have mandated spending policies each year. However, when it comes to measuring the single biggest charitable gift made by one of the world's business giants in 2010 specifically, none of the Buffett/Gates Top 10 can claim that distinction.

The billionaire who opened up his wallet to charity the widest in 2010, specifically, has yet to team up with Buffett and Gates in their philanthropic mission, and he is...

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