That’s a wild misrepresentation of how write-offs work.
If your tax rate is 30% and you make write off a charitable donation of $100, your tax bill goes down $30. Spending 100 dollars to save 30 isn’t the key to riches.
There’s no way to save money through charitable donations.
The implication was that they make donations for the write-offs. That’s not accurate, because it’s never cheaper to make a donation and write it off than it is to just pay the taxes.
Not quite never. You just need the tax rate plus marginal change in lost benefits/increased obligations to exceed 100%. For example there’s a breakpoint in the UK around childcare over 100k income that makes it way worth salary sacrificing to get below if you have kids. I can imagine there are similar niche things for small businesses around audit requirements or whatever, but not enough of an expert to know.