Can you say a US company donating to a non-profit and writing off taxes on the basis of it is donating to charity?

Would you say you could be serious in stating this?

Sure, but I couldn't say that a US company writing about some work they did in paper form is charity. At least not seriously! If it were charity, Google might be the most charitable company of all time, since their researchers published "Attention Is All You Need." But it is not.

	▲	necovek 44 minutes ago \| parent [-]
		Google has published a lot of open source software and a lot of research papers: I do believe they used to be very charitable even if they are less so today. They have other issues as well, but among other things, I'd classify them as somewhat charitable too.