If I am a US business owner, can I legally donate to an unrelated charity as a business expense to avoid the 37% income tax on that amount?

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%).