That doesn't mean it's happening.

At a large corporation, there would be employees setting up the charity drive, the accounting department, probably the legal department involved. They'd need to keep track of the charity money coming in, make sure it's not counted as charity, make sure it's not counted as income, make sure none of the departments ask questions, pay the charity from money that is not shown as income or charity, get a receipt from the charity saying the money came from the company's money and not the big nationwide charity drive they held for 6 months that ended last week, file taxes saying they paid X amount to charity from company money but they can't show it coming from company money.

Not a single person involved in this would profit from it and most would be mortified at what they saw. The company would barely even profit from it. I mean, Wal-mart getting a tax deduction for a million dollars they raised for charity would probably pay for the remodeling of the deli department at one store.

This is a situation where not only are the risks not worth it, the work isn't worth it. It's a thousand times easier to just do it right.