Gwynne Shotwell’s $300 million SpaceX pledge to Trump Accounts shows billionaires a tax-smart way to give away their own company’s stock

In a new type of philanthropy, billionaire SpaceX president Gwynne Shotwell has pledged to give more than 2 million American kids a piece of her company through Trump Accounts. Under new Treasury rules, the ultrawealthy can now do the same with theirs, and the tax code makes it an especially efficient way to give. The rules, which took effect Sept. 30, let wealthy donors, working through charities such as private foundations, put shares of publicly traded U.S. companies directly into…