Only C corporations can make charitable contributions and not have them pass through to the returns of the individual members. If your wife's business is not a C corporation (filed on Form 1120), then it, as an entity, cannot make the charitable contribution. Individually, you can still itemize these charitable contributions on your federal Schedule A, but you won't receive a tax benefit if your itemized deductions are under your standard deduction for your filing status (which is $24,400) for most married taxpayers. You CANNOT deduct them on a Schedule C (Profit or Loss From Business) or a Form 1120s (S corporation return).
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