Business expenses must be ordinary and necessary to be deductible. Advertising expenses directly related to the business are deductible including those that promote goodwill to the public such as sponsorships of local causes. https://www.irs.gov/newsroom/small-business-advertising-and-marketing-costs-may-be-tax-deductible
A charitable contribution would be deducted on Form 1040, Schedule A if there was no quid pro quo (ie given without expectation of something in return).
Glad to be of service!
Jennifer A.
