Corporate donations, the best interest of the company and the proper purpose doctrine

Abstract

Corporate philanthropy is illegitimate spending by powerful corporate elite of someone else&rsquo;s money; an attempt to bypass democratic allocation of taxes; philanthropy by individuals is laudable, but not by corporations.Just as I wouldn&rsquo;t want you to implement your personal judgments by writing checks on my bank account for charities of your choice, I feel it inappropriate to write checks on your corporate &lsquo;bank account&rsquo; for the charities of my choice.<br /