Tax Implications of setting validator priority fees to coincenter donation address

So I want to set my validator address for my priority fees and mev to the coincenter donation address. In this scenario, the fees never appear in my wallet but are awarded directly to the coincenter Ethereum address. 2 Questions: 1. Would this still need to be considered income even if the Ethereum was donated directly by the validator to the donation wallet 2. Can this be written off as a charitable contribution?