Obv disclaimer: not a tax adviser.
Seems like yes based on this (https://www.thebalancesmb.com/can-my-business-deduct-charitable-contributions-397602) and according to this (https://www.philanthropy.com/article/nonprofits-win-extended-charitable-deductions-and-paycheck-protection-loans-in-stimulus-bill) the recent stimulus bill increased the limit for 2021 to 25% of corporate taxable income (instead of the normal 10%).
Many businessmen use this trick to avoid paying a part of their tax. It is a nice trick, especially now, when the prices are skyrocketing and new taxes are being imposed.
All my financial papers have always been as clear as possible, and I even use online tools to make each check stub I give to my workers clean and understandable. It also helps me keep track of all my income, taxes that I have to pay, and the overtime pay that I have to pay to my employees. This is an important document because it a proof of income, and my employees can use it to take a loan from a bank.