The implication was that they make donations for the write-offs. That’s not accurate, because it’s never cheaper to make a donation and write it off than it is to just pay the taxes.
Not quite never. You just need the tax rate plus marginal change in lost benefits/increased obligations to exceed 100%. For example there’s a breakpoint in the UK around childcare over 100k income that makes it way worth salary sacrificing to get below if you have kids. I can imagine there are similar niche things for small businesses around audit requirements or whatever, but not enough of an expert to know.
The implication was that they make donations for the write-offs. That’s not accurate, because it’s never cheaper to make a donation and write it off than it is to just pay the taxes.
Not quite never. You just need the tax rate plus marginal change in lost benefits/increased obligations to exceed 100%. For example there’s a breakpoint in the UK around childcare over 100k income that makes it way worth salary sacrificing to get below if you have kids. I can imagine there are similar niche things for small businesses around audit requirements or whatever, but not enough of an expert to know.