When Mitt Romney released his tax forms while running for president, they showed a large deductible donation to his church.
Surely, he is not the only person who gave a lot of money to a religious organization.
There are a lot of ways corporations game the tax code. I doubt that donor-advised funds are any better than other ways of gaming the tax code. Corporations claiming phony business expenses is not a problem with donor-advised funds, but with phony business expenses.