Oh for goodness sake.
It also says "The payment may not be made to another charitable organization other than the University, since this would then resurrect the ?constructive receipt? issue."
This is in the same vein of the OP's question - the "donor" placing money where the vendor dictates.
Constructive receipt is irrelevant to the issue. The question was whether the payment was a deductible business expense. To whom the payment was made makes no difference to OP - he did it in response to a request for an exchange, for business purposes. He doesn't care where it went.
On the recipeint's side, sure, there was constructive receipt. But there is also an offsetting deduction. But OP has nothing to do with that, and doesn't care because it doesn't matter to him.
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