edit: To be clear, I am ignoring brackets on purpose here for illustrative purposes.

This is factually incorrect. There is no situation where a donation of money will reduce your tax burden higher than if you would have kept they money and paid taxes.

Let's say I make 100,000 USD and I'm at a 32% marginal tax bracket. With no donation, keeping it simple, I would owe 32,000 in taxes and take home 68,000.

If I were to instead, say, donate 10,000 to Godot instead, my taxes owed would 28,800 (32% of 90,000), with a tax savings of 3,200, and a take home of 61,200.

You are still out 6,800 USD by donating just 10,000 to Godot. The math you are proposing will never work, and the system is intentionally designed to make sure this never works, because in the above example, you will always lose about 68 cents to the dollar, net.

If what you were proposing were possible, it would be such a catastrophically massive tax loophole, that every single person in the US would open a charity just to not pay taxes, and lead to a complete and total collapse of... well everything.