One assumes Anthropic given it's them doing the donating, but you also have to be actually making a profit to be paying tax.

There are ways one can engage in financial engineering (is "accounting engineering" a term yet?) where despite not making a profit, you segregate a tax break, tax credit, charitable deduction, etc. into some other entity and then can sell that off as an asset that some other business that is making a profit buys and writes off against its own profits.