[neltnerb]

I also do not get it, I don't know why consideration is even relevant for a donation.

I assume someone wanted to restructure things so that a fully owned trademark was owned by a non-profit instead, with them retaining commercial rights.

Why would either side want to minimize the donation size? It reduces taxes for the commercial company and the non-profit doesn't care about income tax.

I don't know if the site is accurate but it's odd to bring up considerations for sure. I don't see anything immoral or unethical about want to restructure so that a non-profit handles the non-profit stuff.