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FILE - In this Jan. 12, 2021 file photo, sun shines on state Capitol in Pierre, S.D.  The “Pandora Papers” investigation revealed how the rich and powerful have been shielding their wealth in offshore accounts, including in trust-friendly states like South Dakota. As these so-called “dynasty trusts” are increasingly becoming known as tax havens for wealthy Americans and foreigners, some experts worry it could spell bad news for charities.   (Erin Bormett//The Argus Leader via AP)

FILE - In this Jan. 12, 2021 file photo, sun shines on state Capitol in Pierre, S.D. The “Pandora Papers” investigation revealed how the rich and powerful have been shielding their wealth in offshore accounts, including in trust-friendly states like South Dakota. As these so-called “dynasty trusts” are increasingly becoming known as tax havens for wealthy Americans and foreigners, some experts worry it could spell bad news for charities. (Erin Bormett//The Argus Leader via AP)

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