The March 9th 2008 cover story of the magazine section of the New York Times is dedicated to "Giving it Away." Americans are generous people. According to many studies, Americans give more per capita to charity than any other Western (economically developed) countries. Americans gave away $285 billion in 2006, which represents 2.2 percent of our gross domestic product. Most of the gifts were small.

Why?

There are many explanations. One of them may come from the unique American concept and expression of "giving back" to society. I could not find the equivalent expression in French. I think that the concept derives from the fact that America is perceived and rightly so as a country of almost limitless opportunities. Almost anything is possible. People believe that in America hard work and good fortune will lead to success. Therefore one who has had the good fortune of becoming successful feels he owes something to those less fortunate.

It is true that the IRS allows taxpayers to deduct the amounts given from their taxable income, but I do not believe that it is the main reason people give. The fact that the Government encourages generosity is a good thing.

In Europe, the attitude is different. People believe that the Government is and should be in charge of caring for its economically challenged citizens. All one has to do is pay taxes and the Government will take care of the rest.

Does it really matter why people give? I think not. It would be sad if the true motive of a philanthropist when he or she donates is to have his or her name on a large plaque and to be seen as a respectable and generous citizen. According to Maimonides, giving anonymously is the highest and noblest form of giving.

What matters most, however is not the motivation of the giver but the fact that people in need will benefit from those donations.

It is very much the same with ethics. People sometimes question the true motive of "doing the right thing." I strongly believe that what matters most, is that the "right" thing is done.

Doing what is right repeatedly may operate a transformation in a person that will ultimately lead that person to doing the right thing just because it is the right thing to do.

Action comes first and then the heart may follow.