Sounds appropriately Mexican.
Don’t think any but the most progressive court would agree. A debt is a debt. One cannot pay part of a debt and then contribute the rest voluntarily.
If the debt is divided into two parts, an involuntary amount derived by a formula ( like property taxes are) then the other part then declared due via “contribution”, one could lawfully pay the first part and refuse to “contribute” the latter.
I am setting up a 503C immediately. “Make My California Great Again.” My taxes will go to that charity and then get the California deduction. Probalby overhead , pensions and marketing will eat up all contributions. Well that’s the way it is with Foundation like the Clinton’s. Why not me?