Releasing the movie could have negative value (cannibalism), so they'd need an additional tax write-off to cover their donation And you really don't want that,

Releasing the movie could have negative value (cannibalism), so they'd need an additional tax write-off to cover their donation And you really don't want that, because it would be abused to hell and back like Microsoft and other software companies do when they report their "first hit is free" marketing samples as charitable donations to schools.