Wouldn't this already be effective as long as the project was under the umbrella of an appropriate 501(c)3? Not necessarily the repatriation bit. I'm not a tax

Wouldn't this already be effective as long as the project was under the umbrella of an appropriate 501(c)3? Not necessarily the repatriation bit. I'm not a tax expert by any means so I am legitimately asking. From a quick search, it looks like the IRS does sometimes allow businesses to make deductible contributions to a 501(c)3, but that it first attempts to determine if the business expects to receive a "substantial return benefit". [0] The IRS seems to already have specific rules around "qualified sponsorship payments". [1] [0] https://www.councilofnonprofits.org/tools-resources/corporate-sponsorship-income-taxable-or-charitable-contribution https://www.councilofnonprofits.org/tools-resources/corporat... [1] https://www.irs.gov/publications/p598/ch03.html#en_US_201701_publink100011928 https://www.irs.gov/publications/p598/ch03.html#en_US_201701...