Originally Posted by Imola.ZHP
Probably, but even with that* it still evidences a nice contribution by the company.
Yes, it's marketing and the hope for some $$$ return. But it's more costly than other types of promotion and so is an admirable format that provides benefits and assistance to others.
(* I don't know the details of German or UK tax law, but the vast majority of "tax breaks" do not result in a 100% financial benefit. They still have a bottom-line cost.)