our tax laws should be written in the simplest form possible with the least amount of exceptions so that people or corporations don't violate rules by what at times appears to be random chance nor be so complicated that spending millions looking for a specific set of rules is a viable pursuit.
personally outside of individual and religious groups I don't see why others should be excused from taxation for being charitable. businesses get name recognition for their activities and it should be part of being a good corporate entity instead of a payoff