[fullmetal]

I think it is a thing, but I also think that you wouldn't need to set up a foundation if you were donating directly to a 501©(3)...this excludes NIL collectives.  And also, you cannot receive any tangible benefit from the recipient of the donation, so no season tickets, PSLs, field passes, etc.  And yes, I think in-kind donations of appreciated equities (public or private) can be donated without first selling under the above conditions as well as the condition that they must have been held for at least a year (otherwise the tax-deductible value will be just the cost basis).

[fullmetal]

I think it is a thing, but I also think that you wouldn't need to set up a foundation if you were donating directly to a 501©(3)...this excludes NIL collectives.  And also, you cannot receive any tangible benefit from the recipient of the donation, so no season tickets, PSLs, field passes, etc.  And yes, I think in-kind donations of appreciated equities (public or private) can be donated without first selling under the above conditions as well as the condition that they must have been held for at least a year (otherwise the tax-deductible value will be just the cost basis).