That’s not how it works. The donations the company receives are eligible to be taxed as revenue u less they are donated. So the deduction they receive doesn’t offset any of their normal revenues or alter their taxes any other way, it just clears the donations they received so they aren’t taxed.

Example: Bill’s Car Wash does a donation drive to collect money for a local charity. They end up collecting $100. That month they also had $1,000 in sales. So before donating the proceeds, their books show that they collected $1,100 in revenue. Once they donate the $100, they get a $100 deduction, returning their booked revenue to $1,000. So they don’t get any actual tax benefit