Accrual-method corporations cannot deduct charitable contributions until they actually make payment to the charity.
The deduction is allowed in the year authorized provided the payment is made within 3½ months after year-end.

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Accrual-method corporations can deduct charitable contributions in the year they are authorized, even if payment is not made until the following year, as long as the contribution is legally binding and meets all other requirements. There is no time limit of 3½ months after year-end for making the payment.

Accrual-Method Corporations Cannot Deduct Charitable Contributions Until They Actually Make