[watwut]

"I think it's relatively easy to set up a charity to do your basic research for you, and reap the tax benefits?"

That would likely qualify as tax fraud.

[nine_k]

This depends on what you do with the results. To qualify as a charity, such an org should probably make all the results public domain, instead of e.g. patenting them.

[eru]

Yep. Lots of eg cancer research charities.

[fjsolwmv]

IKEA does this. Their product design is done by a "charitable foundation"