Eikenberry critiques U.S. efforts to incentivize philanthropy via tax subsidies, arguing such policies shape donor behavior in ways contrary to "substantive democracy. " She highlights risks of narrow focus on quantity of giving over civic quality, and calls for policy that encourages cross-community engagement and transparency. The article advocates for a re-evaluation of philanthropic incentives to ensure they align with broader democratic values and promote genuine civic participation. It stresses that the quality and nature of giving are as crucial as the monetary amount, for fostering a healthy democratic society.
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