We should all have friends like these.

Former State Sen. Vincent J. Fumo disclosed from the witness stand yesterday that in 2000 a good friend gave him a big gift -- $1 million.

Mr. Fumo was going through a rough divorce that left him financially squeezed, so his buddy, multi-millionaire Stephen Marcus, stepped up to help.

In previous testimony in the trial, witnesses have disclosed that Mr. Marcus also gave Mr. Fumo a $500,000 jet-powered Hinckley Picnic Boat.

Mr. Fumo volunteered the existence of the generous gift after being asked why he hadn't reported, in his annual income-disclosure forms, the spending done on his behalf by a South Philadelphia nonprofit he founded.

Mr. Fumo has acknowledged getting $63,000 in tools and consumer goods from the nonprofit, Citizens' Alliance for Better Neighborhoods. Prosecutors contend he got far more than that.

After stating yesterday that his income disclosure form for 2000, as well as other years, had no mention of Citizens' Alliance money, Mr. Fumo added:

"That I believe is the same year I received a $1 million gift. It wasn't reported either."

Mr. Fumo's lawyers later said that the gift came from Mr. Marcus, of Villanova, who died in 2005 at age 73 after making a fortune in direct mail.

Mr. Fumo, 65, described Mr. Marcus on Tuesday from the stand as "almost a surrogate father." He told the jurors that he believed Mr. Marcus was worth $100 million.

The pair also owned a plane together. In another e-mail exhibit, Mr. Fumo once wrote Mr. Marcus to beseech him to OK the use of the plane even though the two of them were trying to economize at the time.

"Remember your words," Mr. Fumo wrote Mr. Marcus, 'No one that I love is going to fly commercial.' "

Aside from being close friends, Mr. Fumo and Mr. Marcus also had a political and business relationship. Mr. Marcus was for years Mr. Fumo's biggest single campaign contributor, giving him more than $350,000 in the last decade.

And he served on the board and compensation committee for the bank once chaired by Mr. Fumo.

Neither the $1 million gift nor the power boat was ever listed on Mr. Fumo's state financial disclosure forms.

Mr. Fumo was apparently correct in saying he was under no obligation to disclose gifts. While the form requires public officials in Pennsylvania to disclose all compensation, they don't require disclose of gifts from friends.

By contrast, the rules are much stricter at the national level.

The rules in the U.S. Senate stipulate that senators must disclose any gift from a friend worth more than $250. Gifts with a value of $50 or more from "non-friends" are forbidden.

Craig Holman, an expert on ethics issues in government with the nonprofit Public Citizens in Washington, said Pennsylvania should have a similar requirement.

"Every state, including Pennsylvania, should at least rely on disclosure to alleviate any public fear of corruption," Mr. Holman said yesterday.

One other nice thing about the gift: Mr. Fumo owed no taxes on it and did not need to report it to the IRS, according to Denny F. Wong, a veteran tax attorney with a speciality in "high-net worth" taxpayers. In such cases, Mr. Wong said, only the giver, such as Mr. Marcus, faces any potential taxes due.

"The person who gets the money, he doesn't have to do anything. It's not income. They don't have to report anything. He's home free."

Mr. Wong added: "I don't have those kind of friends, unfortunately."