Using the death benefit value as the tax deduction on donated policy…

Question: Is there any way possible (and legally) to use the death benefit value of a life insurance policy donated to a qualified 501(c)3 as the amount you take as a tax deduction?

To my understanding: Nope, no way to do it…

Backstory & case details: I'm an EA and came across this case. A client (not a tax prep client, she uses another firm for tax prep) purchased a paid up LI policy for $200k and the death benefit is around 500k. This finance firm apparently convinced her of a way to donate the policy to charity and use the DB value as her tax deduction. My initial response was that she can't do that. Apparently the company provided her with a PLR that said otherwise and she cleared it with her CPA (tax preparer) whom also said they didn't think you could but apparently is on board now along with "other tax professionals" they spoke with.

I'm not sure if it's some advanced/creative funding method using trusts or entities or what.

For other tax pros: I am aware the PLR was not for her case and can't be relied on as authority. I haven't brought that up yet as I am still collecting the details. I asked to see any information from the finance firm as well as the PLR #. So hopefully I get those soon to help me e understand what's going on.

Anyone ever heard of a way to structure something like this?