No, because if they bring in $10k in revenue from these donations, but then still donate $10k to the charity, their effective income isn't changed by the donati

No, because if they bring in $10k in revenue from these donations, but then still donate $10k to the charity, their effective income isn't changed by the donation. Maybe they can stake a claim publicly to donating that much income, but that's all publicity (and shouldn't they stake some claim, since their efforts led to such an increase in funds donated to the chosen charity?). The issue in this case is that CVS committed to a donation to the charity, then had customers pay that money on their behalf, effectively.