Charites benefit from the estate tax because bequest gifts are not subject to it, creating an even stronger reason to leave a charitable bequest gift. Of course, individuals leave bequest gifts for many reasons, even if they are not subject to the estate tax. For example, one might be able to donate more at death to honor a cause or a charity one supported in life. Some people prefer to leave a bequest gift out of fear of running out of money while alive. Others fear leaving too much money to children or other heirs. Finally, some fear (or oppose) paying too much (or anything) to the IRS from their estate and would prefer to give their wealth to their favorite charities than to pay estate taxes.