NEWTON, Mass. — THIS is the season of giving, the time when Americans from all income levels make donations to support food pantries, health centers, art and educational institutions, and other organizations that are so important for our civic society. Many donors work hard to stretch their charitable dollars to provide the maximum benefit for those in need.

If only the federal government were as thoughtful.

The government does its own charitable giving, in the form of tax deductions. When an individual makes a donation to a qualifying organization, the federal government essentially pays a portion of that donation: A $1,000 donation from a donor in the highest tax bracket costs that donor only $604. The federal government kicks in the remaining $396 in the form of a reduction in taxes.

These charitable donations are estimated to cost the federal government almost $40 billion this year alone and over half a trillion dollars in the next 10 years. What is the public getting for this investment of resources? Sadly, not enough.

The federal government too often provides the deduction for donations that offer little or no benefit. Consider three examples:

Nonprofit hospitals are among the largest recipients of charitable donations. Yet their activities are often indistinguishable from those of for-profit hospitals. Both receive compensation for the services they provide. No law requires nonprofit hospitals to provide charity care and, in fact, many nonprofit hospitals provide less charity care than their for-profit counterparts.