Abstract

AbstractRecent years have seen a major change in corporate attitudes to giving. There are many accounts in the literature of a move away from a purely philanthropic motive for charity support, to an opportunity‐based paradigm where companies seek some tangible benefits in exchange for their donations.This paper reports the findings of a detailed survey of corporate givers undertaken in the county of Devon. The aim of the research was to determine the primary motivations for giving among the business community and the criteria most commonly used to select charities for support.The results clearly indicate that the primary motivation for giving remains a purely philanthropic one. The majority of businesses presently do not look for any gain to accrue from their charitable support and therefore do not monitor the success of their relationships with the charity sector.

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