160 Daniel Schiff

fact that any particular bridge or school might be constructed is not 2 result of their decision to pay tax but is a communal choice

Within the Jewish system, though, it is certainly easy to understand the gratitude of any institution that has been fortunate enough to receive a large gift. It is, moreover, highly appropriate that such an institution should express its profound appreciation to the giver for voluntarily deciding to support it. If, however, it is the

voluntary decision to choose that institution which is being recognized, rather than the size of the gift itself, then there is no reason why institutions would not be equally grateful to any individual who voluntarily chooses to give to that establishment, no matter what the size of the gift.

While some Jewish institutions might make the claim that they are indeed equally grateful for all gifts, no matter the size, their behavior will usually eloquently belie this assertion. In virtually all cases,“big givers” are recognized in ways that‘‘small givers” are not If it is in fact true that the institution is equally grateful for all gifts simply because the giver has voluntarily chosen that institution, then the only way to communicate this reality is to acknowledge all g gifts In precisely equal fashion. The fact that this is almost never done goes beyond simple inequality. It is unjust. And it is un-Jewish .

The reasons why it is unjust and un-Jewish require explanation. There are five specific rationales why offering wealthy givers tzedakah inducements, which are unattainable for the less affluent, does not conform to the Jewish tzedakah ideal. The first has to do with the specific expectations of the mandate to fulfill the mitzvah of tzedakah in its financial form. Given that every Jew is expected to give at least ten percent to tzedakah, consistency with Jewish ideals would demand that if it were Jewishly appropriate honor a particular sub-group, it would be the group that meets an exceeds the tzedakah requirement, i.e. the group that indeed does give between ten and twenty percent in a given year.

Reality, however, works differently. Imagine an extraordinarily