If I am a US business owner, can I legally donate to an unrelated charity as a business expense to avoid the 37% income tax on that amount?

Abstract

A question was posed on the Effective Altruism Forum website regarding the legality of a US business owner deducting donations to unrelated charities as business expenses for tax purposes. One commenter, stating they were not a tax advisor, pointed to resources suggesting that such deductions are legal under US tax law. They highlighted that the Coronavirus Aid, Relief, and Economic Security Act (CARES Act) temporarily increased the allowable deduction limit to 25% of taxable income for 2021, from the previous limit of 10%. Another commenter stated that deducting charitable donations as business expenses is a common practice among business owners to reduce tax liabilities. – AI-generated abstract.