— Winston S. Churchill Prime Minister of the United Kingdom 1874 - 1965
Extensive research of writings by and about Churchill at the Churchill Centre http://www.winstonchurchill.org fails to indicate that Churchill ever spoke or wrote those words.
Some sites list Norman MacEwen as the originator of the quote.
Variant: We make a living by what we get, we make a life by what we give.
Variant: We make a living by what we get. We make a life by what we give.