Software Donation by "Proprietary software" vendors

Employees of "Proprietary software" vendors donate licenses to their proprietary software. How can an equivalent donation be made in Open Source world?

1. We can not donate Open Source (like Linux) - as it is already available free
2. Donate hardware - no guarantee it will not be used for proprietary software
3. Donate to Open Source (like Linux) - not necessarily donating to the person/entity

We need more discussions to iron this out....

(Significant portion of Bill Gates' donation is Microsoft Software licenses and infrastructure to run them. This in turn benefits Bill Gates in terms of more Microsoft users and more usage of Microsoft products. Should this donation be excluded from tax exemption?)

(This author picked Bill Gates as an example - as the example is easy to understand... )