Manuel Meyer analyzes the impact of German tax law on foundations and illustrates, based on the non-fiscal characteristics of foundations, which institutions are particularly deserving of support and which are inefficient from a governmental perspective. In this context, the author conducts a data collection in the area of foundation supervision in Lüneburg to evaluate the previously scarcely examined redistributive effect of foundations. It reveals interesting insights into the impact and self-understanding of philanthropic engagement in Germany. Thus, the work contributes to the almost non-existent efficiency control of tax benefits in this field.