I am a lawyer -- or used to be one -- and your understanding is consistent with mine. I think some people are confused and think there's something shady going

I am a lawyer -- or used to be one -- and your understanding is consistent with mine. I think some people are confused and think there's something shady going on, because they think Zuckerberg is getting some tax benefit from gifting to a non-charitable organization. But what you say is actually what's happening: no tax benefit to Zuckerberg on the gift to the LLC, although the LLC itself will be able to claim tax benefits by making subsequent gifts to non-profits.