Can US corporations contribute to activities outside the USA?

Summary:

Depending on the position of the corporate donor, contributions used for activities outside the US may or may not generate a tax benefit for the corporation.

Michael Taslitz asked:
"[Has] the IRS prohibited charitable contributions from U.S.
corporations to U.S. non-profits that are using the funds to operate a
program outside of the U.S.?"

John Taylor replied:
I am not aware of anything in writing that says this regulation was not
enacted. Most proposed regulations that are not enacted die in a very
quiet way. On the other hand, there is some material in black and
off-white that specifies when deductions from corporations for purposes
abroad are allowed or denied. Without knowing the details of your
organization I cannot comment further. Instead, please review paragraphs
5010-5014 of Charitable Giving and Solicitation.

NOTE: The reference cited is a loose-leaf technical publication available
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Charitable Giving was published in a second edition in February, 2000.
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Richard Sansing added:
I think what you are looking for is Treas.Reg.1.861-8(e)(12)(ii)(A).
This was a proposed amendment to the Section 861 Regulations. To my
knowledge, this has not been withdrawn.

(NOTE: A search of Treasury Regulations on Oct. 2, 2003, turns up no subparagraph 12 of 1.861-8(e).)
It is not exactly what you describe, but the ultimate effect is similar.
The issue is whether a charitable contribution that is used outside the
United States reduces foreign source income for purposes of the foreign
tax credit limitations.

If the corporation you approached is in what is called an "excess
foreign tax credit" position, the donation to your organization will not
generate a tax benefit for the corporation. I remember this being a
point of controversy, and it may have since been withdrawn.

Individuals' contributions to overseas charities are discussed in IRS
publication 526 which can be downloaded in .pdf format from
http://ftp.fedworld.gov/pub/irs-pdf/p526.pdf and found in other forms through http://www.irs.gov/help/search_help.html