The maximum estate tax rate in the US is 40%. Sure, donations are tax free, but the donated assets amount to at least 2.5 times what the government would have g

The maximum estate tax rate in the US is 40%. Sure, donations are tax free, but the donated assets amount to at least 2.5 times what the government would have gotten. Is it acceptable to have the privilege to choose where your fortune will be allocated when you give away a supplemental 150% of it? Maybe it's not or maybe it is; I would strongly lean towards the latter.