An article on this phenomenon: https://www.propublica.org/article/how-private-nonprofits-ultrawealthy-tax-deductions-museums-foundation-art https://www.propubli

An article on this phenomenon: https://www.propublica.org/article/how-private-nonprofits-ultrawealthy-tax-deductions-museums-foundation-art https://www.propublica.org/article/how-private-nonprofits-ul... The donation is made to a non-profit controlled by the donor. The non-profit provides token public access, at best, while the donor still has near exclusive use and control over the "donated" property.