I don&#x27;t see how this is a problem.  He&#x27;s following the law and organizing his affairs to retain control of the money he earned.<p>You aren&#x27;t less of a citizen because you try to not pay more tax than you owe.  The exemptions for certain types of income are put there because the legislature wants to promote certain activities as beneficial to the public good.  Charitable Remainder Trusts are one of those things written into the law.  Complain to your lawmakers if you think that&#x27;s unfair.<p>Seriously. does anyone reading this post think the government is a better steward of their income than they are?  If you think so, then donate 100% of your income to the government and live on public assistance.  That option is provided on the tax return you sign here in the USA.