[sjwright]

And then the accountants probably tabulated them as corporate donations. So were they gifts from the employee or not?

[sokoloff]

If you make a donation in someone's name, you get the tax deduction, not them. Google couldn't "pay" the employees in some non-taxable form and then let the employees take the $1000 deduction even if they wanted to (which they don't).

[sjwright]

That’s my point. The donation is financially a corporate donation, but is being marketed to the employee as a perk of their employment. That it’s “their” donation.

[voisin]

Bonuses to employees are compensation, so tax deductible to the corporation just like a charitable donation.