How much can I put into the Private Foundation?

• You can invest as much as you want, but you only get annual tax benefits for up to 30% of your Adjusted Gross Income (AGI), which is your income minus deductions. 
• If you overfund the Foundation, the tax benefits in excess of the 30% maximum will roll over into future years. However, all those funds are no longer subject to capital gains tax.
• You can donate cash or assets such as properties, investments, or vehicles. The donation amount must be at fair market value. Non-cash donations will allow you to receive a tax benefit, but obviously you won’t be able to invest those funds into passive income unless you sell the existing asset.
• The donations to the foundation are post tax. If the donation lowers your taxable income enough for a refund, that refund would come out of the taxes withheld by your employer.