In the UK, a company can deduct a charitable donation from its profits before calculating income tax. For an individual, the charity can claim the basic rate t

In the UK, a company can deduct a charitable donation from its profits before calculating income tax. For an individual, the charity can claim the basic rate tax the individual paid (Gift Aid) and higher rate tax payers can claim the higher rate taxes using their self assessment, so in round numbers, it doesn't really matter who makes the donation. That being said, it relies on there being a UK charity, which a lot of software foundations are not. (Aside: I work for a US company that does support US foundations, as well as employ a few CPython core devs)