Carbon offsets symbolically rather than literally offset the carbon that is emitted by the power-sources used to run a car, household or in your case a server, by supporting renewable energy projects that will produce as much clean energy as the dirty energy that's being used. The idea is that a clean energy source will exist to provide the same service that you're currently receiving from a carbon-emitting energy source, even though you won't necessarily be using the clean energy directly.

With that said, the short answer to your question is that no matter what carbon offsets you choose to purchase, they are for the server if you assign them to that, or for a car or your overhead lighting if you purchase them for that purpose. It is the tons of CO2 being offset that matters, so you'll need to calculate the tons of CO2 that are used by the power sources running your servers to determine how much CO2 to cover with your offsets.

NativeEnergy.com has a calculator for their business customers to determine not only how much carbon is emitted with the energy used to run the entire business, but also breaks down that information into Facilities, Travel, Shipping and *Servers*. You can use their calculator just for the specific server setup you have to see how much CO2 is emitted to run them, and either purchase offsets for that amount from them, or from any other reputable carbon offset company.
Source(s):
http://www.nativeenergy.com/

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