While most states allow employersto provide their staff memberswith access to 529 college savingsplans, it's usually the employees whomake the contributions, throughpayroll deductions. If you're a doctorwho wants to help employees pay fortheir children's college tuition, settingup a tax-exempt scholarshipfoundation may be a better idea. Youcontribute to the foundation andtake the tax deduction, and thefoundation grants scholarships tothe students. The tax ramifications,however, are many and complex.The rules say, for instance, thatscholarship money can't be construedas compensation for anemployee's past, present, or futureservices. Make sure you consult witha tax advisor who is familiar withsuch foundations. Also, the expertssay, a fund with less than $25,000won't throw off enough income to letyou give away meaningful money.