Donation to Charity really a good idea?

[SLYKTAX]

Is donation to charity really a good idea if you want more money in your pockets?
I read all over the place that tout donation to charity just to reduce your taxable income. Consider what everyone wants is: “more money in our pockets”. I don’t think it is the way to go especially you have to give more. Correct me if I am wrong.
Come 2025, because of WEP passed by congress, I am getting backpay to 2024 from SS. That would mean I have to report 2 years of extra income for 2025 next year. My 2024 AGI is under $200K and will not be impacted my IRMAA in 2026. But my MAGI in 2025 will likely impact my IRMAA in 2027.
The only way I see making sense to have “more money in my pockets” is if my 2025 MAGI, say, $500-$1000 above the bracket is to donate some away to avoid IRMAA in 2027.
It won’t make sense to donate, say, $50,000 or more based on what I perceived.
For an extra $50K, I would pay extra $87.70 for Part B & D for two persons equal to $2,104 for the whole year. With 22% tax equals to $11,000. Total liability equal to 11,000+2,104 =$13,104. I would then have $36,896 more in my pockets than giving away. Even giving more and having to pay more for IRMAA, we still can have more money in the pockets after those extra deduction.
Did I miss anything that I don’t know?

[VictoriaD75]

Charitable contributions are part of itemized deductions. You would only itemize if your total deductions exceed the standard deduction for your filing status. Cash contributions to qualified charities are limited to 60% of your AGI.

Itemized deductions reduce your taxable income. If your AGI is 200,000, and you take the standard deduction with a married filing jointly filing status, your taxable income in tax year 2024 would be $170,800 ($29,200 standard deduction for MFJ). However, if your total itemized deductions are $50,000, this is greater than the standard deduction and your taxable income would now be $150,000, which is $20,800 less than under the standard deduction.

For married filing jointly filers, in 2024, the tax rate for income greater than $94,300 but less than $201,050 is 22%. This means a savings of $4,576 in your tax liability. 

Your total tax liability does not decrease on a dollar-for-dollar basis based on the charitable contribution amount. It only decreases your taxable income. From there, the tax liability is calculated. Charitable contributions do not affect Adjusted Gross Income (AGI) or Modified Adjusted Gross Income (MAGI). They are deducted after arriving at AGI to calculate taxable income.

Charitable Contributions

What are Itemized Deductions?

What is my Tax Bracket?

@SLYKTAX