Non-profit entity is not the same as "charity". Most of the large non-profits operate on a percentage of the interest earned on a large endowment. It's essentially a scam for the very rich and the banks. If the purpose of the entity were truly to benefit the needy, then they would operate directly on donations and not withhold so much funding from those in need.

I specifically discussed sellers who are on the margin. While it can be difficult to know exactly how many of these are, I'm willing to bet this would result in a very real and measurable reduction in investment opportunity for Berkshire. If it were 10 businesses in a year at Buffet's stated minimum of $10 million annual net profit, then that would represent $80 million in annual revenue for Berkshire.

In the world of big business, famous personalities, and politics, my position is to assume the worst case scenario, which is that the only reason someone like Buffet supports the death tax is because he profits from it. In this case, it is not a coincidence.