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%).
Re your last paragraph, I just wanted to drop @jefftk's (IMO) amazing post here: https://www.jefftk.com/p/candy-for-nets
Someone emailed me this and asked for thoughts, so I thought I'd share some cleaned up reactions here. Full disclosure--I work at Open Phil on some related issues:
(Also, not sure I got formatting right, so let me know if links don't work and I can try to edit--thanks!)