How about an idea like this: - Setup non-taxable charity - Inject $15M in charity - Purchase $15M of land, make it accessible to wealthy only for a price of $X

How about an idea like this: - Setup non-taxable charity - Inject $15M in charity - Purchase $15M of land, make it accessible to wealthy only for a price of $X with monthly/annual dues of $X - Accumulate $15M in non-taxable profits - Purchase $15M of land - Make first segment open to public, repeat process.