Taking that 3% and allocating towards your own developers contributing to OSS gives everyone more bang for the buck right? It's a wonderful gesture, I don't want to take away from that. Just wondering how straight up donating compares to contributing.
Also, allocating 3% of my developers time is not super useful. That's less than 1 day a month per developer. Far better to allocate 1 developer for X time. By giving cash, you facilitate that for someone else. You could of course choose one person in your company to be that person and pay them directly, but thats hard for political reasons.