Lightning is simply an electrical discharge between atmosphere and ground. Clouds, a component of the atmosphere, get charged in time. They need to neutralize themselves and ground is the only possible point for this electrical discharge process.
The lightning current which occurs during this discharge can reach up to a level of hundreds of thousands amperes with million volts of electrical potential.
Lightning strike damages the point on the ground where the connection between cloud and ground is generated. Any object right at this spot is the possible path for lightning current and hence a potential damage point.
Only in the U.S.; lightning creates an annual damage over 20 billion dollars and kills much more than hurricanes and tornados combined.