The ultimate billionaire tax dodge

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The ultimate billionaire tax dodge
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Entrepreneurs tend to hate paying taxes, and they love supporting pet causes. Now it's becoming clearer how they can pass entire billion-dollar companies through a charitable loophole.

by its founder, Yvon Chouinard, to an entity he founded called the Holdfast Collective, designed to receive and spend the company's profits in perpetuity.

If the stake is not sold at all but instead is given away charitably, then no tax is payable ever. Warren Buffett, for instance, has donated some $33 billion in Berkshire Hathaway shares to the Gates Foundation — shares that would generate billions of dollars in capital gains tax if he sold them himself, but that are not taxable when they're first donated to a nonprofit and then sold., promising to give most of their wealth to charity.

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