As the tax year draws to a close, the charitable tax deduction beckons. America's wealthy are its largest beneficiaries. According to the Congressional Budget Office, $33 billion of last year's $39 billion in total charitable deductions went to the richest 20 percent of Americans, of whom the richest 1 percent reaped the lion's share. The generosity of the super-rich is sometimes proffered as evidence they're contributing as much to the nation's well-being as they did decades ago when they paid a much larger share of their earnings in taxes. Think again. A large portion of the charitable deductions now claimed by America's wealthy are for donations to culture palaces - operas, art museums, symphonies, and theaters - where they spend their leisure time hobnobbing with other wealthy benefactors. Another portion is for contributions to the elite prep schools and universities they once attended or want their children to attend. These aren't really charities as most people understand the term. They're often investments in the life-styles the wealthy already enjoy and want their children to have as well. Increasingly, being rich in America means not having to come across anyone who's not. As with all tax deductions, the government has to match the charitable deduction with additional tax revenues or spending cuts; otherwise, the budget deficit widens. In economic terms, a tax deduction is exactly the same as government spending. Which means the government will, in effect, hand out $40 billion this year for charity" that's going largely to wealthy people who use much of it to enhance their lifestyles.