[charlesdm]

Most jurisdictions have (tax) limits on the amounts you can donate from a corporate entity.

If I pay you $1k for something, you get $1k and I pay less taxes on x - $1k. If you ask me to donate $1k, I probably can't (or I'd have to pay extra corporate tax on the gifted amount, i.e. $1k + x% CT). Some jurisdictions allow you to "gift" 5% of your taxable income, in others it's capped to a certain amount (i.e. €2500) but only to accredited non profit entities.

Now, I could donate personally, but fiscally that isn't too great. Think about this stuff, seriously. That $100 donation could be $200 (at no extra cost to me), if you just considered the tax situation. Who am I kidding? I'll just donate $200 to the other guy who did consider it.