If someone gifts me with A large sum, he may pay tax, but I would’nt, correct? If I then donate money to different ministries, there woI’ll be no tax?

You have to consider both income tax as well as gift tax for this proposed transcation. If this transcation is actually a gift: 1.  For gift tax puporses - The individual making the gift (donor) would be required to prepare and file a Form 709 gift tax return with the IRS to report the gift since the individual would be making the gift to you as an individual and not an eligble charitable organization.  Based on the current level of the gift tax exemption there would most likely be no gift tax due by the individual. 2.  For income tax purposes - Since the assets gifted looks to be just cash, there would be no issues with tax basis and value.   On receipt of the funds you would have no income tax implications.   If you then donate the funds to an eligble 501(c) tax-exempt organization you would receive the income tax charitable donation.  If the individual is looking for an income charitable deduction for the funds gifted, it might make sense for you to set up a charitable organization and seek 501(c) tax-exempt status but there would be certain guidelines you would need to follow to avoid the personal inurement/private benefit/self-dealing rules.  If you have any additional questions, please let me know - Jeff