At a time when many companies are downsizing and looking for ways to trim budgets, some have stepped forward to donate a significant chunk of their profits to charity. The Kroger Co. was recently named No. 1 in a Chronicle of Philanthropy listing detailed in Forbes Magazine that recognizes American companies that give back the most.During 2009, Kroger contributed 10.9 percent of its $589 million pre-tax profits—or $64 million—to charity.The Chronicle of Philanthropy helped Forbes compile two lists—one list includes companies donating pre-tax profits, with the second list based on raw numbers.