New disclosure rules proposed by Treasury and IRS

The concept of the common good in American society has undergone a remarkable transformation since the nation's founding. What began as a clear, if contested, vision of collective welfare has splintered into something far more complex and individualistic. This shift reflects changing times and a fundamental reimagining of what we owe each other as citizens and human beings.

The nation’s progenitors wrestled with this very question. They drew heavily from Enlightenment thinkers like John Locke and Jean-Jacques Rousseau, who saw the social contract as a sacred covenant between citizens and their government. But they also pulled from deeper wells—the Puritan concept of the covenant community, the classical Republican tradition of civic virtue, and the Christian ideal of serving one's neighbor. These threads wove into something uniquely American: a vision of the common good that balances individual liberty with collective responsibility.