[chadash]

IANAA, but pretty sure you can only deduct a donation against business profit. Are you suggesting that Anthropic is running at a profit?

[goodthink]

Net Operating Losses (NOLs) in one year can offset taxes owed in future years. It works for personal taxes too if it's a "casualty" loss.

[datadrivenangel]

you can often carry over the losses for multiple years sometimes.