IIRC they don't get a "tax write-off" in the traditional sense of lowering their previous tax liability. They have $X in extra revenue, but take a deduction for

IIRC they don't get a "tax write-off" in the traditional sense of lowering their previous tax liability. They have $X in extra revenue, but take a deduction for those $X, so it works out in the end. But the other tangiable benefits are: - Company makes big news about donating "$X million dollars to charity", which was really customers money - Company holds on to $X in money until it's actually donated (which may be in a lump sum at the end of the year). In the meantime, they're earning interest or otherwise using funds.