The CPC gets the full $100 in this example.    YOU get a $75 refund.    You are the one who can't seem to grasp that ALL Govt "revenue" is sourced from taxpayers, including your tax credit for the donation.    

Further, your attempt to bring deficits into the equation is just silly.   Deficits are just a deferral of payment.   Ultimately, these deficits need to be paid back and again the ONLY source for this payback is the taxpayer.

Lastly, your smug reference to "Liberal" is pathetic.    You can hardly call yourself a "Conservative" if you think Govt's generate their own revenue.