Tax laws are designed to encourage certain types of behavior. Funding non-profits is one of those behaviors. IKEA is setup to fund a non-profit that has a missi

Tax laws are designed to encourage certain types of behavior. Funding non-profits is one of those behaviors. IKEA is setup to fund a non-profit that has a mission that tax law is designed to encourage. If you wanted to donate all of your income, you could probably get similar treatment. Also keep in mind that IKEA still generates significant tax revenues in employment tax, sales tax, property tax, etc. In the US the property tax is what pays for the physical infrastructure you speak of.