Here's how it works: Parents can decide to hire their child to perform work for the business.

WSJ: The College-Aid Shuffle

Upstairs, in a dining room available for hire, is museum-quality 20th-century British art, including works by David Bomberg, Jacob Kramer and Keith Vaughan.

ECONOMIST: Art in London restaurants

In the most famous case, America's tax breaks allow it in effect to hire the world's most successful businessman, Bill Gates, as its agent for good works, buying the public the benefit of his acumen.

ECONOMIST: Charity and taxation