If a company wanted to commit tax fraud there are countless better ways to do it. Not to mention the defense can’t be that they will simply commit tax fraud and do it anyway. You cannot just make up scenarios in your head where companies commit crimes in order to justify why a company shouldn’t be allowed to do a perfectly legal thing.
The reason for that is you’re allowed to claim you’ve donated a certain amount of money each year without proof. If you go over that amount you need to prove the entire amount including the original amount that you’re not required to prove. For example let’s say that’s $1,000, you donate $1,200 to charity. You need to prove You donated $1,200 to charity, not $200 in order to claim the full $1,200. Or you could just claim you’ve donated $1,000 without any sort of proof. Because of this most people just claim that they donated the maximum they can Even if they’ve never donated anything
How do you expect 25 billion to cover health care? 4,400 billion is what the US spent on health care last year.