Technically you can "claim" anything you want on your taxes, but this wouldn't be a good idea. You run a high risk of being audited and would probably lose, though really that's up to a judge, (and I am not a lawyer).
Maybe instead of this, you should recognize the income and then, assuming they're an appropriately recognized 501c just deduct the donation (might have to do this on personal side, not certain). This would have the the same effect, but probably less likely to run afoul of the law. Definitely would suggest discussing with your tax professional first though.