Do you even know what you're talking about?

In the US, a billionaire has more money at the end of the day if they just pay taxes on it than if they give it to charity and take the deduction.

The only other way a charity helps a billionaire save on taxes is if they use the charity's assets (e.g. boats, helicopers, real estate) as personal assets. But that's felony tax fraud. A billionaire wouldn't be likely to risk prison for that kind of chump change.

The crooked thing about charities is the people who run them, focus on fundraising, and pay themselves a huge salary. But those people aren't billionaires.

Now, you could rent your real estate to a charity you control at an inflated price, or sell them other services, but I think that's probably an edge case.