This is one of the most cynical shorts I have ever seen and it sure has a lot to say about charity.
The film begins with two small children selling tickets for a lottery to help blind kids in Africa. Again and again and again you see people buying tickets and yet no one seems to win. At the end, there is a twist that says a lot about human nature as well as the sorts of people who sometimes solicit money from us for some charities. It also says a lot about moral relativism and the justification of evil. However, I really can't say more as it would spoil this film--just be prepared for a jarringly cynical but exceptionally insightful and well made short film. Don't say I didn't warn you!