The accusation is not that the money has not been donated now, however. It is that the money has been sitting around since 2014, while happily paying themselves “expenses” from it.
It’s just a mix of an externally paid expenses account + a tax writeoff for the years 2014-2022, so even iff the money has now been donated, that doesn’t excuse the previous 8 years and in fact, you can’t shirk legal responsibility that way.