To anyone who is unfamiliar with Humble Bundle, they let you purchase games (or other media) and you pay whatever you want. They also let you divide this money up between Humble Bundle, the content creators (game studio, etc), and a charity in any way you want. So I could pay $11 and choose to give $9 to charity, $1 to Humble Bundle and $1 to the content creators. This is paid in one payment of $11 to Humble Bundle.
I have been wondering how this works from a tax perspective and collecting money on behalf of a charity in addition to receiving money yourself. Would such a business have to pay taxes on the money it collects for the charity, since it is paid in the same transaction (presumably going into the same account) as money going directly to the business itself? Does it count as income?
I considered maybe the business could then just donate that portion of money they received, and then deduct it from their taxes, but I believe I read that there is a limit to how much a business can deduct for charitable contributions, and it seems like they could end up in a situation where they are not able to deduct as much as they donate, and therefore would not be able to pay the taxes on the difference. Because of this, this seems unlikely to be how it would work.
I had added this as a comment to an answer, but decided to edit the question to add it, because this is what I don't quite understand.
SBA.gov says the following: "remember that the IRS limits the amount of charitable donations that can be considered tax-deductible to 50 percent of your adjusted gross income".
So if 80% of the sale is going to charity, (and for the sake of argument, we assume that it averages that 80% of all sales go to charity), won't they be unable to deduct that much, since the limit is 50%?
As someone pointed out in a comment, my question is assuming that 100% of their income comes from this source. (For the question I am asking, that is the assumption I want taken into account.)