[NhanH]

Tax deduction for the researcher, not Apple (note the original GP was about "altruistic / independently wealthy researchers").

[mkagenius]

Hows donation of X for tax savings is better than 0.6X income?

[0xmohit]

It is meant to encourage donations to non-profits which is something pretty good that corporates could do.

So it effectively reduces to what you'd prefer: 0.6X for yourself, or 2X for a non-profit that you want to support.