Mainstream sociological theory sees differences in jobs, skills, and education as the primary causes of inequality, and substantial wealth transfers embarrass this theory. The classical sociologist Emil Durkheim, for example, predicted that family inheritances would decline over time in favor of giving to charitable and nonprofit organizations, but studies examining actual bequests invalidate this predication.... In 1989 charitable bequests constituted less than 10 percent of proceeds of estates valued at over $600,000 in the United States.

p. 32 - The Hidden Cost of Being African American: How Wealth Perpetuates Inequality (2005)