> I cannot just go and give Professor X $10K to do this research and claim a tax writeoff. You absolutely can. These are called “gifts”. Typically, the overhea

> I cannot just go and give Professor X $10K to do this research and claim a tax writeoff. You absolutely can. These are called “gifts”. Typically, the overhead rate is very low (~10%?) and they are tax deductible as a charitable contribution. That said, you don’t then get to say “do this research” directly. (That’s called a “directed research” grant and comes with a higher overhead.) But you would basically only give money to a lab that’s already doing research you find interesting — and of course you can talk to them about the research you’d want them to do, this distinction just refers to whether there’s a contract for specific research activities or not.