No, you do not need to give a 1099-MISC to a corporation. According the page 1 of the IRS 1099-MISC instructions:
"Some payments do not have to be reported on
Form 1099-MISC, although they may be taxable to the
recipient. Payments for which a Form 1099-MISC is not
required:
Generally, to a corporation (including a limited
liability company (LLC) that is treated as a C or S
corporation)......"