Obviously, corporate taxes are not the same thing as corporate gifts; so that to the degree that corporations are under taxed, this thus gives them the flexibility to allocate more of their money towards corporate gifts, of which, those that provide gifts to educational institutions and the like, know that those monies well spent can have an enormous positive impact upon not only the perception of the corporation so giving, but can also serve to be quite beneficial for corporate recognition.
When corporations pay taxes, that money is thereupon utilized in basically whatever manner that the taxing authorities are authorized to spend it. While those taxing authorities do appreciate the value of those taxes so collected, they do not typically bother to send out a thank you note, or a general acknowledge of such appreciation, but see the collection of those taxes as the duty those corporations owe to a good society and good governance.
On the other hand, corporate gifts, especially sizeable ones, often have the recipient of those gifts, not only sending out a thank you card, and not only expressing their appreciation, but in many instances, those institutions, such as educational facilities, will make sure to give appropriate credit to that corporation so providing that gift, by, for instance, acceptance of branding materials donated to those institutions, or even accepting discreet advertisements or propaganda that promotes the vision and worthiness of those corporations. In addition, as anyone that has ever received a gift knows, the recipient of that gift, and especially of a gift of real monetary worth, will invariably show favoritism towards the gift giver, either directly or indirectly.
This thus signifies, that when the taxing authorities do not appropriately tax large corporations, that those savvy corporations, with their found money, so to speak, will look to take those monies that were not taxed, and thereby use such often in a sophisticated manner, in which, there is either an explicit or implicit quid pro quo, of which, these corporate entities will negotiate the terms and conditions of their gift giving in a manner in which it will not only provide a real service to the recipient of such, but will also provide a real benefit to that corporation.
While some people will argue, that none of this should be seen as a big deal, as to whether these institutions are the beneficiaries of largesse through either taxation or through gifts; it is of importance to recognize that there is a massive chasm between the two. That is to say, the payment of fair taxation is a duty, and in general, no corporation is singled out as being better than another. On the other hand, when corporations make gifts of sizeable amounts, those gifts are in many respects, able to be a corrupting influence upon the recipient of such, which may well result in that receiving institution's overall integrity being compromised, especially for those that are anticipating further generosity, and believe therefore that by cuddling up to a particular corporation, that they will be the intended recipient of such future largesse.
The bottom line is that education facilities, and institutions of all types, have a real need for money or its equivalency and when that money comes from individuals or corporations, they will, more times than not, at a minimum, surely not bite the hand that feeds them.