If that's the case, then I'm confused about what line 19 on Form 1120 is for. The instructions read an awful lot like the deduction individuals can take. The

If that's the case, then I'm confused about what line 19 on Form 1120 is for. The instructions read an awful lot like the deduction individuals can take. The limits are different (corps can typically only deduct up to 10% of taxable income), but the instructions specifically mention cash contributions to charities. https://www.irs.gov/forms-pubs/about-form-1120 https://www.irs.gov/forms-pubs/about-form-1120 Again, I'm not an accountant so I might be missing something, but it seems plain to me?