I'm magician. If client writes check to charity, do I pay taxes on that? Can he deduct if itemizes? If business hires, pays charity, can business claim as expense?

If I do a $100 magic show and want to donate that to charity, and the client writes a check to me, then I pay taxes on the $100, and since I do not itemize that leaves me with about $60 to give the charity.  So maybe I should ask a few of my clients to write a check to my favorite charity.  Could that work?