Methodology

The donor gets an immediate tax deduction but the money can sit in the fund indefinitely. The IRS imposes no minimum payout requirement. Funds often grow tax-free while society waits for the giving to happen.

Structures like the Chan Zuckerberg Initiative are LLCs, not 501(c)(3)s. They face no transparency requirements, no mandatory payout, and the donor retains full control of assets and investments. They are investment vehicles with a charitable marketing veneer.

Easements on personal property are a well-documented IRS abuse. The donor retains full use of the land while claiming a deduction based on an inflated appraisal of what they 'gave up.' The Treasury and IRS have flagged these as abusive tax shelters.

Donating $400M to get a business school named after you provides personal commercial value — brand building, prestige, reputation management. A portion of the donation is attributed to this personal benefit and excluded from the genuine giving calculation.

501(c)(4)s and political foundations that advance the donor's business or political interests are not philanthropy. Americans for Prosperity, the Cato Institute, and similar organizations are primarily mechanisms for political influence, not social benefit.

The Giving Pledge is a voluntary, non-binding commitment. Signing it costs nothing and carries no legal obligation. We give no credit for pledges — only for documented asset transfers.

Private foundations that spend more than 20% of expenses on administrative costs — especially family salaries and executive pay — are penalized proportionally. The IRS requires only 5% annual payout; foundations at exactly 5% receive an additional penalty.