Sorry - my point was that the title connotes he's already completed some charitable action, when, in actuality, he's just taken steps to preserve his wealth until he passes - at which point a charitable action will be taken (on his behalf).
He does say explicitly that he's not being altruistic.
My take is that this is a tip for startup owners who are planning to give some of their wealth to charitable causes after their death. He suggests a way to do this (financial hack, if you will) that improves the efficiency of the operation, maximizing both the money that goes to the charitable cause and to the donor.
edit: no one here likes the truth, I guess.