Health and Human Services Secretary Mike Leavitt and his relatives claimed millions of dollars in tax deductions through a type of charitable foundation they created that until recently paid out very little in actual charity, tax records show.

Instead, much of the foundation’s money has been invested or lent to the family’s business interests and real estate holdings, or contributed to the Leavitt family genealogical society.

– The Washington Post, July 21, 2006

The charitable foundation referenced in The Washington Post article quoted above is The Dixie and Anne Leavitt Foundation (the "Leavitt Foundation"), which was formed in 2000 as a Type III supporting organization.  This category of public charities has received notoriety over recent years because of the use of Type III supporting organizations in several high profile tax scams, but they remain a valuable vehicle for charitable giving, particularly as an alternative to a private foundation or donor-advised fund.

You can download my case study on the Leavitt Foundation:

Download type_iii_supporting_organizations_leavitt_foundation.doc .