There is a great difference between a tax haven and a tax deduction. Conflating the two words doesnt help make a point. There is nothing underhanded about funding a civic opera or hospital. The resulting deduction has nothing to to with the intent of the donation, its a simple recognition of the individual’s contribution to the community.
Berkley… OK. That does possibly explain it.
I remember some art gallery managing to do this in Austin in the 80s but cant remember the name well enough to look it up. IIRC the gallery owner was not of the literate class but once she succeeded, she did help some other local arts organizations to try the same. I heard this second hand so cant vouch for the truth of the story but there it is.