Some charities have been less than charitable

For all their athletic success, a number of nationally acclaimed sports stars have faltered in their charitable endeavors.

Consider Reggie Jackson, whose Mr. October Foundation for Kids gave only $207,000 to charity of the $1.8 million it spent from 1997 to 2003. That's just 11 cents on the dollar, far below the industry guideline of at least 65 cents per dollar.

Former major leaguer Rusty Staub did little better. Staub, who played 23 seasons before he retired from the Mets in 1985, donated only $1.2 million to charity of the $3.6 million his foundation spent from 1999 to 2003. That's 33 cents on the dollar.

Other foundations seem to have done far less for charity than they did to enhance the public images of their founders.

Notable among them is the Ray Lewis Foundation, formed by the Baltimore Ravens linebacker. Lewis raised $249,030 at bowling events, cocktail parties, and ''duck derbies" in 2002 and 2003 but spent $256,793 to stage them. That means none of the money he raised went to charity.

Still other foundations have fared worse, ultimately failing or falling inactive.

Some of them were founded by titans of their sports, including Michael Jordan, Sammy Sosa, and Emmitt Smith. Kobe Bryant joined the list in 2003 after his foundation shut down and distributed the last of its assets, including $12,891 to the Lawyers' Committee for Civil Rights.

A number of other foundations created by wealthy athletes have done precious little philanthropy. Bernie Williams of the Yankees, for example, has made only one donation -- $2,500 to the Variety Boys and Girls Club of Queens -- through his foundation since he launched it in 1997.

Williams has earned more than $100 million in his baseball career, yet his foundation ended the 2003 tax year with a net balance of $141.