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The word in the philanthropic world is that Bill Gates and Warren E. Buffett are planning to announce 15 more signatories to the Giving Pledge they started last summer, bringing the total number of billionaires and multimillionaires committed to giving away at least half their wealth to 65. A spokesman for Mr. Gates declined to comment on his plans, answering a question about whether to expect an announcement on Thursday with this e-mail message: ''We are hoping to pull together an announcement of new pledge takers, and we'll make sure you get whatever goes out when we make the announcement.'' Speculating about whose names might be added to the list - and whose names were absent the first time around - has become a sort of party game in certain circles. Currently, three Steves - Steve Jobs, Steve Cohen and Steve Schwarzman - are among the most hotly anticipated additions, as are any of member of the Tisch and Walton families, Oprah Winfrey, Steve Ballmer and David Geffen. The pledge has not been without controversy. Some critics have branded it a publicity stunt, while others have noted that many of those signing have already given away a great deal of their wealth. Whatever its significance, though, it has sparked a worldwide discussion of philanthropy, which was in many ways its goal. ''The real value of this at this stage is in serving as a role model, inspiring, leading the way,'' said Salvatore LaSpada, chief executive of the Institute for Philanthropy, a philanthropic advisory firm. ''It is really important in validating philanthropy as a worthy pursuit.'' This is a more complete version of the story than the one that appeared in print. [ABSTRACT FROM AUTHOR]