According to LTD's logic though - even that is too much. That is money from stockholders and shouldn't be used for anything except to build great products!
It's hard to concretely say how MUCH a company should give. But in every business class I've seen/taken as well as the general consensus in American business is to give something back to the community (outside the normal taxes, hiring people, etc) in charitable gifts if the business is doing well. Similarly, American citizens give less during recessions (times are bad) vs. when times are good. You have to take care of yourself first and tend to give after that. Afterall, if you're not taken care of, you can't earn money to give to others in need.
I firmly believe that a company doing very well in profits should give to charity in a proportional way that feels "right" to the business. Is that 1% of profits? 5%? .01%? I don't know. I don't think Apple, for example, should give away 1% of $70billion (which would be $700million) per year. $700 million bucks given to charity, every year, is extremely high in my opinion as a raw dollar amount. Would I reject it if I were the receiver (say a Cancer research hospital)? Of course not.
I am extremely happy that the Mr. Steve "Grinch" Jobs days are over in regards to Charity. $25million (that is of course a high percentage coming from the employees) is a fantastic first start for
2 months of activation. My guess is that is higher than the RED program's total Apple contributions.