But the charity gets to claim tax rebate for the big donation but the widow is unlikely to be a higher rate tax payer.
Well, the rich bastard giving the $3000 donation deducts it off his taxes as an itemized deduction and gets his name on a "list of donors" for all his friends to see. The widow who gives $300 doesn't, because she doesn't have enough deductions.
The software engineer dad of three who donates can put an $800 donation on his itemized deductions, but the republicans screwed him over by eliminating the personal exemptions and increasing his taxable income by $16000 this year, making it far less likely that he'll donate anything.
And remember folks, no matter what the conservative "christian" politicos say about charity being good, it's only a tax break for the rich.