Don’t incorporate a foundation in Florida, California, or New York

I talked to a high-end trusts, estates, and foundation lawyer. I asked him if there was any difference in setting up foundations in various U.S. states. He said “Delaware is kind of the go-to place, but South Dakota is becoming more popular because of the professional trustees there offering lower fees.” He said to avoid Florida. “Most states it is the Attorney General who is responsible for supervising foundations and trusts, but in Florida it is the Department of Agriculture and they can be very aggressive due to the potential for taking advantage of the elderly.” Any other tips? “Stay out of California and New York. Their tax departments are like third world countries’.”