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Contends that charities are supported by most organizations — in one way or another — and looks at the UK's Ashridge Management Research Group's study (Action Research commissioned) into how and why companies give to charities. Points out that the research was done by postal questionnaire to the UK's 1,000 largest businesses and a selected sample of 1,000 small‐and‐medium sized enterprises. This gave an (admittedly low) 18% response rate that was supplemented by in‐depth interviews. Catalogues that the responding companies had, in the previous year, donated £18.9 million to charities. Uses an explanatory figure to illustrate the relationship between the degree to which a company becomes involved in the process and the extent to which benefits are gained. Concludes companies have the choice of benefits in their hands but generally leave it to charities to decide how best to spend donations.

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