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Hard disagree. We need to apply taxes and laws fairly, and uniformly. This is the philosophical underpinning of our entire system.

Thankfully, the US constitution forbids Bills of Attainder.

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Superficially, this is not a bill of attainder. This is a donation seemingly administered by the donating entity themselves. Is it really all that different from how the US government encourages private entities to contribute to cultural life (the Smithsonian institution being funded privately for much of its budget, plenty of landmarks of significant cultural importance being in private hands but still shared with the public, the way Olympic sports are administered, Gates/Rockefeller/etc philanthropy). Maybe you are implying there was some strong arming behind the scene, which would indeed be despicable? But on the surface, this seems great.

And then you end up with a overly complex tax code with a million loopholes that can be exploited given the resource and time.

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