Charitable contributions made by an S-Corporation are "passed through" to the owner(s) of the company. The company includes the information on its tax return on Schedule K as a "separately stated" item. The owner(s) of the company will divide the charitable contribution among themselves. Each owner will then take their share of the company's charitable contribution on their personal return.
From a tax perspective, there is no difference between an S-Corp making a charitable contribution or its owners making the contribution themselves.
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