@drahardja @msbellows @blogdiva it is even more corrupt than you imply.
Really rich people don't donate cash to charities (or at least mostly not cash)
Instead they "donate" appreciated assets to most often their own "Donor Advised Fund" - which is technically a charity so the "trick" being they get a credit for a charitable donation in the amount of the value of the asset when donated without having to pay capital gains on the sale of that asset.
Then they may make grants to other charities