Let the debate continue:

According to Schley, however, investor Warren Buffett's decision to donate the bulk of his fortune to the Bill and Melinda Gates Foundation — and to stipulate that at least one of the Gateses remain actively involved in the foundation for his annual disbursements to continue — has revived the debate about whether or not it's always a good idea for wealthy individuals to create their own foundations and whether those foundations should be established in perpetuity. In fact, according to the New York City-based Foundation Center, starting in the 1990s more foundations were established by younger donors, many of whom were more inclined to set a time limit for their giving.

That's the beauty of the tax law. You can perpetuate or you can take your ball and end the game whenever you want. What's wrong with that?