I think the question being asked is not quite what it seems. If you work at a company that offers corporate matching, that's great and I'd encourage you to take advantage of it.

If you are funneling money to your friend for them to give because they work for a company that offers corporate matching, that seems borderline fraudulent. Presumably what the company intends is to offer a benefit to their employees, not to their employees' friends. For more discussion: https://doublethedonation.com/tips/blog/2013/08/reader-question-submitting-match-requests-for-non-personal-donations/