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Yes. They create a foundation. Appoint themselves as head of the foundation. Give themselves a $1 / yr salary, an open expense account, company car, and travel expenses. Then solicit for donations.

This is a way to avoid the income tax. $1 / yr is nothing and all the company expenses, food, dining, rent, car allowance, travel costs, etc are placed on the foundation and is therefore not only exempt from taxes, but a write off for business expenses.