Corporations are becoming major players in American philanthropy, either through direct contributions to nonprofit organizations or to foundations operating under their names. Motivations for corporate charity vary from company to company, and are difficult at times to fathom. Is this sincere philanthropy, expressing "love of humanity," or is it simply a natural extension of the PR department?

Himmelstein says that patterns of corporate giving reflect patterns of corporate interest, and he shows how in most large companies the process is not only linked to PR, but also to marketing, company morale, and upon occasion to the social interests of the chief executive. Whatever the hidden motive, Himmelstein shows that "how much a corporation gives away and to whom tends to reflect the specific strategy interest of the company."