Corporate matching—good?

What do people think about corporate matching? Say I have two options:

1. Give 100$ under my name (tax benefits)

OR

2. Give 100$ under a friend’s name (who works for a company that has corporate matching)

Is any option better? Does corporate matching lead to companies donating more than they would have otherwise, or do they have a fixed budget for charity each year that only gets reallocated due to corporate matching?

I saw GiveWell’s post on this, but it doesn’t seem to address the above.