Wealthiest Donors Gave 9 Percent of Their Income in 2007, Study Finds

Of the 29 percent of people in the survey who had a private foundation or said they would consider setting one up, 51 percent said they would do so to maximize charitable deductions and 36 percent cited a desire to avoid capital-gains taxes.

“While giving itself may not be overally impacted by tax incentives, the choice of vehicle is,” said Ms. Costello.