One such dodge is the use of donor-advised funds, which allow individuals to give large monetary gifts to a public foundation with the stipulation that they will advise the foundation on how to make grants. Everson, the IRS commissioner, said at a Senate hearing that some donors had in turn billed the foundations for "fact-finding" trips to inform their decisions. For example, he said, one donor took his family on a trip to snorkel in the Cayman Islands in order to decide whether to donate money to coral reef preservation efforts there.