In California, USA, for federal and state taxes, are services performed by a paid employee or contractor (who receives compensation for that time from the company as regular/overtime wages/salary or billable hours) charitable donations which are tax deductible?
If a person volunteers their own time to a charity, they can't take the value of their time as a donation. So if a person volunteers with a soup kitchen, the value of their hour per week is not deductible. Though if they have any expenses (such as driving), there are ways to deduct those expenses.
Now if you pay your employee to do charity work, then the the money you spend for that hour a week was already used to reduce your business taxes, so there is no added benefit if those are hours spent at a charity.
The business can deduct things or money that is donated to the charity.