This is a good idea. Practically no one would argue against charitable matching, so it gives Tim Cook an early win with rank-and-file employees. As COO, many within Apple have not interacted with Cook, so this popular move helps establish loyalty and reduce leadership uncertainty.

In his first company-wide email as CEO he said, "I want you to be confident that Apple is not going to change," yet Cook clearly knows he is not Steve Jobs. This sets a marker to distinguish that his run of the company will be different even if he is going to try to preserve Apple's DNA.