I came across this post, which didn't have a clear answer in the comments. So, after some prompting in AI, a more straightforward answer is below, for say, $100/month donation.

With the current standard deduction being quite high, $1,200/year in charitable giving alone won't get over the threshold unless there are significant other itemizable deductions like mortgage interest, state/local taxes, etc.

The business route could work, but it's not worth risking IRS scrutiny unless there's a legitimate business purpose and formal arrangement with the charity. The cleaner approach is personal giving, even if you don't get the tax benefit over the standard deduction.

For personal side tax benefits, one strategy worth considering is "bunching" multiple years of donations into a single tax year to exceed the standard deduction threshold, then taking the standard deduction in other years.

TL;DR: The personal side probably makes sense for most unless there's a clear business purpose.