We're in partial agreement. I only agree to the extent that the business says that "we" will donate on the customer's behalf, rather than (as in the case of mos

We're in partial agreement. I only agree to the extent that the business says that "we" will donate on the customer's behalf, rather than (as in the case of most of these situations) saying that the customer is donating through the business. In the first case, the business gets a deduction because it records these deductions as revenue and is making a donation out of that revenue. That's where we agree, but this is the exceptional case, not the norm. In the second case, which is the common case (i.e., round up for charity see for example https://www.taxpolicycenter.org/taxvox/who-gets-tax-benefit-those-checkout-donations-0 https://www.taxpolicycenter.org/taxvox/who-gets-tax-benefit-...), the business does not get a deduction for the donation, but also does not record these donated funds as revenue because it is only acting as a collections agent for a charity.