[privateSFacct]

100% false.

If a business allows a nonprofit to use excess capacity, the capacity is still a business expense.

Google and AWS have huge amounts of unused computer capacity at low traffic periods. They can still expense those items even if they allow charitable use when not needed for business use.

Worst case if no unused capacity a business can call the expense a marketing expense and can ask the nonprofit to acknowledge their support of the activity. This is not uncommon.

[burnte]

I wasn't talking about AWS writing it off, but someone else buying that capacity to use for distributed computing for the CV. You have to donate to an approved 501C3 for it to count.