content: Yep, instead of paying > 50% estate tax you set up a charity and pay 0%. This guarantees that your child has a healthy board salary for life (so they can't blow in all on smack), and that your legacy and money last through a multitude of generations. In addition the ability to decide the directions of this money to other NPO's controlled by the political elite (such as superpacks or the Clinton foundation) allows you governmental favoritism and access to the political elite, which can be traded to corporation(s) for massive salaries or "lobbying" fees. People seem to think that men like bill gates, warren buffet and now mark zuckerberg are nice guys. No one that wins at the level these men have won is nice. The fact that they are making this choice prior to their deathbed is a sure sign that it's a cold calculation of cost benefit analysis on their part. As Gates says to Homer, "What, you think I got rich by writing checks?"