Giving homemade blankets to help people who are homeless or children who are in the hospital is a form of philanthropy (giving treasure). Using a decision-making model, the students compare blanket projects and determine whether they have the time, talent, and treasure to help fill a need. They determine what their opportunity cost will be to participate in the project. Finally they will vote for the project of their choice.

— Bob Keeshan, also known as Captain Kangaroo, said, "ABC Quilts are love letters to the world."

The students will identify what natural resources, human capital, and capital equipment are needed to complete the chosen service learning project. They will also trace the origin of the pieces of clothing donated for the project and the possible trade flows that brought them to the United States.