You can infer from the foundation tax returns that most of the assets are held by the corporation: https://assets.mozilla.net/annualreport/2018/mozilla-2018-fo...

It's the assets held directly by the foundation that have implications for their tax status, and they only move assets to that status as necessary.

And conveniently, the people directing the Corp are the ones setting the agenda for the org (which that agenda is the thing the Corp has a fiduciary duty towards...).

I'm not opposed to nonprofits creating systems to make sure donor money is handled appropriately, but it seems to me there's something seriously wrong with the current structure. In hard times, organizations generally need to focus on their core initiatives, not branch out even more!