If you can help Fireade make contacts to sell more of their superior and likely high margin product, they likely see fit to help fund a means for you to go racing (and also give them more exposure). Drag racing is a great venue for their exposure, but I'm guessing that it starts more by helping them make direct contact with major potential users of their product. Seems like a great deal to have a non automotive company who gets major value from the product the NHRA offers.
Just note that there are private foundations and public foundations .... Jim if this guy has a private foundation and he can get Fireaid and not the general public to fund it, why do you have an issue with it? Let's check the winners and losers:
1.Fireaid funds things that help the general public (first responders) and their business and they get a tax deduction for it.
2. The foundation gets money and pays the costs of its public display of racing, and funds some charitable needs (hmmm, there are a number of sports that have used this model AND paid HUGE salaries .... and some not so huge salaries .... like the organization that promotes our sport).
3. Given the models available the IRS isn't ahead or behind .... private foundations have some specific limits that are not as advantageous as public charities.
Now is this more tax effective than the way I chose to race .... absolutely, my racing is a hobby. Is his method likely perfectly allowed and not hurting any non-informed donor .... very likely it is.
Terry did it her way, but that doesn't make it the only way.