@jakeclaverqfop: Public charity beats a private foundation on tax deductions. Twice over. With a private foundation you can write off 30% of your income in cash and 20% in kind per year. Set up a public charity and you can deduct 60% in cash and 30% in kind. Same dollar, double the impact, depending on which structure you pick first. A lot of people set up the foundation by default because it's easier to control, and few realize they just cut their own writeoff in half. Pick the structure for the goal, not the convenience.