All of this has been tried before with folks trying to funnel profits into charities. The IRS is going to say "no, we're considering these entities to be a single entity" and they may even say "and furthermore it's criminal tax evasion and you're all going to prison."

This is a news article about a notice they've just issued indicating as much.

The law is not a computer program. Being clever about definitions does not often have pleasant results. This approach is unlikely to work.