This article presents the author's views on corporate donation behavior in Taiwan. The study utilized both in-depth interviews and a survey to explore these aspects with Taiwanese firms. The results indicate that, from these firms, social responsibility, followed by top management's influences and external solicitation, are the highest motives. It appears that enhancing product sales, corporate image, and sales promotion or reducing pressure from competitors are not participant firms' primary motives when making corporate contributions. With regard to reasons for not making corporate contributions, the data reveal that lack of human resources is the primary cause that leads participant firms to make no corporate contributions, followed by insufficient funds.
Journal of Nonprofit & Public Sector Marketing,12(1),69-91