Notwithstanding the provisions of any general or special law or the provisions of any certificate of incorporation, charter or other articles of organization, any person and all corporations or associations, organized for the purpose of carrying on business in this State or authorized to do business in this State, are hereby authorized to make contributions to the Pennsylvania Higher Education Assistance Agency and such contributions shall be allowed as deductions in computing the net taxable income of any such person, corporation or association for purposes of any income tax imposed by the State of Pennsylvania.