Here in Seattle, if the Seahawks football team recovers a fumble, all the season ticket holders get a free haircut at Supercuts. Now, if Supercuts gives away 100 haircuts, is that a tax benefit to them?
Assume that they pay their stylists the same whether or not they are working. Assume that nobody was turned away that was going to pay. Also assume that SOME of the people who got free cuts would have paid, but not everyone.
You apparently don't know how taxes work.
The firm will deduct it's out of pocket expenses--which includes the salaries they would have paid anyway. The firm gets NO deduction for lost revenue, they simply don't include money they didn't get. But since they have less revenue, they pay less tax...in the hopes that the publicity and goodwill gets them more customers later.