Ehhhh, I'm going to have to disagree on this. She's obviously better than her ex-husband, but when you have that much money, the amount of interest/dividends it generates would likely offset her tax-deductible donations.
Also, if she has US$36.2 billion and has donated US$3.8 billion in 9 months, that would be like someone who has $100,000 donating $10500. Except you can't generate much money from interest on $100,000. The average person donating 10.5% of their assets is praise-worthy, but there are millions of people who do that without CNN articles praising their philanthropy.
I'm looking for the people who are really helping, not dodging taxes and generating publicity for themselves.