Picking the UK at random, this took 10 seconds to find so I doubt you tried to find anything:
Your limited company pays less Corporation Tax when it gives the following to charity:
- money
- equipment or trading stock (items it makes or sells)
- land, property or shares in another company (shares in your own company do not qualify)
- employees (on secondment)
- sponsorship payments
You can claim tax relief by deducting the value of your donations from your total business profits before you pay tax.
It also allows the company to play PR games with how much "they" give to charity.