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y themselves. They thought that their own foundations could do better according to their wills in their control. 2．The Contributions of Charity Foundations to the Society Charity foundation made great contributions to the society. People established a charity foundation that would solve some of the difficulties they saw in the community. Despite their enthusiasm, they knew they could not take on all the work themselves. They started to support nonprofit organization which has already conducted good work. It would be the smartest, swiftest method to achieve results. So these foundations used all donations effectively. There were many foundations which have made great contributions to the society. Andrew Carnegie and his corporation was the representative among his more noteworthy contributions to society, there were some buildings bears his name, including a library, a museum of fine arts, and a museum of national history. He also founded a school of technology that is now part of Carnegie Mellon University. Other philanthropic gifts were the Carnegie’s Endowment for International Peace to promote understanding between nations, the Carnegie of Washington to fund scientific research and Carnegie Hall to provide a center for the arts. His contributions of more than five million dollars established 2500 libraries in small communities through the country and formed the nucleus of public library system that Americans all enjoy today. Bill and Melinda Foundation was another typical representative. We could learn about the foundation’s contributions through this program: provide grants to educational institutions to support students coming from India; provide grants to support needy students in India; provide grants to promote the specialty of physical medicine and Rehabilitation; to encourage and support dedication of professionals to the care of individuals with disabilities. And all of them are only just a little part of the foundation’s program. B. The Privilege in Tax and Law of Millionaires’ Charities American revenue and law is better than other countries’. And the most important point is that it promotes the charity’s development. Especially the income tax, there are many exclusions and deductions in law about donation. And those exclusions and deductions are described in Federal Income Tax. About income exclusions, there is a category of donative’s items. “These items receipts of wealth that the receiver has not earned and for which no fortune services are to be rendered as a result of the transfer, nor are the result of an investment. Because they represent realized increases in wealth. Items in this class fit the definition of income. However, Congress has determined that such items should not be taxed either for equity or incentive reasons.” (Kevin E.Murphy Mark Higgins, 1998: P145)Gifts which are also considered as donation are included in donative’s items. The value of property acquired by gift has been excluded from income taxation since 1913. Gifts are not subject to income taxation; however the donor (person making the gift) is subject to the gift tax rules. Thus, the exclusion of gift from income tax is an equity measure that presents a double tax on a gift. However, neither Congress nor the Treasury Department has ever attempted to provide a strict definition of what constitutes a gift. “ The most authoritative definition of gift was developed by the U.S. Supreme Court in 1960: A gift in the statutory sense,……proceeds