First of all, of course, it is rooted in other people's Christian beliefs. Jesus said, "It is more difficult for the rich to get into heaven than for a camel to go through the eye of a needle." Although the Catholic church is extravagant, what Christ preaches is to help the world and help the poor. Puritans, in particular, advocated simplicity. These are deeply rooted in the culture of the Christian world.
Based on this, we should supplement the rich with some harsh property. Then the rich would rather donate the money to set up their own charitable foundation. Then use a system to restrain the behavior of the foundation to ensure that donations cannot be used for private purposes.
Unlike our human society, doing good deeds sincerely in the United States still has to be restricted and supervised. People's inner motivation and effective external management have contributed to the development of American philanthropy.