Right, there is no problem, this is not controversial. The linked article that started this thread is suggesting that somehow Zuckerberg plans to get this tax-

Right, there is no problem, this is not controversial. The linked article that started this thread is suggesting that somehow Zuckerberg plans to get this tax-advantaged treatment by making gifts to an organization that is not actually charitable. That would be a problem, but I would suggest that the linked article is mistaken in saying that this is what Zuckerberg is doing.