Planning a gala dinner seating chart
A gala is a room with a focal point, and everything follows from one question: can this table see the stage without anybody turning their chair round?

Even rounds of ten
Galas run on rounds of ten. It divides neatly into a table count, it's the size most caterers price against, and a 72 in round seats ten with room left for a centrepiece. Mixing table sizes costs you more than it saves. It complicates the service, and from the stage the room ends up looking accidental rather than designed.
Everyone sees the stage
Work out your sightlines before you seat anybody. A guest whose chair backs onto the stage will spend the speeches twisted sideways, so either leave the stage-facing arc of your front tables empty or accept that those are the worst seats in the room and allocate them accordingly. Offset your rows rather than squaring them up in a grid, and the back of the room gets a view between the tables in front.
Where the sponsor tables go
Sponsor and host tables go front and centre, but not so close that they're looking up at the stage. The second row back is usually the best seat in the house. Spread your own staff across the room instead of clustering them on one table, because they're the people who make the rest of the evening work.
Leave room to serve it
A plated dinner for 300 needs aisles wide enough for two staff to pass with trays. Five feet between table edges is the working minimum, and the route from the kitchen door to your furthest table should not cross the dance floor or the approach to the stage.