Ray Madoff, a professor at Boston College Law School, is on a mission to inform average income-earning Americans about how the tax code favors the wealthy—including philanthropists. Amid her many critiques of the system, outlined in her 2025 book, The Second Estate: How the Tax Code Made an American Aristocracy, Madoff skewers charitable giving rules that provide substantial benefits for wealthy donors, and virtually none for the other taxpayers.  Madoff, who co-founded think-tank the Boston College Law School Forum on Philanthropy and the Public Good, is also one of the foremost critics of donor-advised funds. These increasingly popular giving platforms offer immediate tax benefits for donors without a required timeline for putting funds to use, meaning that contributions may not get to charities until long after donors have received the tax benefits.…