You can only claim the deduction in the year that you made the donation. If you make a donation in 2021, you have to claim it on your 2021 tax return. If the organization has not obtained tax exemption by the time you file your 2021 tax return, you have to file without claiming the deduction. If the organization later receives exemption that is effective retroactively, you can amend your 2021 tax return to add the deduction. You cannot deduct a donation that you made in 2021 on your 2022 tax return.
