The charitable donation that would best achieve what Ewing Kauffman mentions is expertise to develop business plans to include in bank loan applications.
Erwing Kauffman mentions that it is not possible to give finance to every company but they can help them seek finance on their own.
The best way to do this is therefore to help them with business plans that they can then use to seek for financing from banks in the form of loans.
In conclusion, option D is correct.
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