为何无人讨论private foundation?

A private foundation allows you deduction up to 50% your AGI without to pay tax. Of course, it's some kind of charity donation and you are supposed that you are not the owner of fund any more. however, as a foundation manager, you can ask it to pay you salary. Even the minimum request to donate 5% each year can be reimbursed by the cost of your traveling to China to do donation to schools.
This is very good for a person who get a big AGI in some year. I wonder that why there is not people talk about this one. thanks about it why Buffet only pay 17% tax rate.
I would like to exchange ideas with people. thanks