Abstract As the public began to pay more attention to the corporate performances¡¦ impact on the society, more enterprises are actively engaged in charitable activities in order to fulfill corporate social responsibility. By the observation of the development of Taiwan's public service activities, it can be found that most of the companies started to establish foundations as a feedback channel to all stakeholders. Porter said that social philanthropy should have a strategy. Strategic philanthropy is the way which not only intensifies the competitive advantages of the corporate, but also improves the social well-being. Therefore, this study investigates the influence of corporate foundations which takes the strategic philanthropy in the corporate foundations perspective and the research objects will be the foundations of different industries. This study hopes to understand how the different organization culture will have influence on motivation in the strategic philanthropy and the way of collaboration with non-profit organizations. This study is a qualitative study with secondary data collection and a semi-structured interview for the technology industry and financial industry and the subjects were Advantech ABLE Foudation and Chinatrust Charity Foundation, to understand as the practice of conducting strategic charity. The interview process to the recording, supplemented with notes taken down, in order to avoid missing messages, along with secondary data which analyzed according to the interview.   According to the documents, literature reviews and collecting interview results, we can propose the following conclusions: 1. The organizational culture of corporate foundations were affected by the companies, founders and the leaders. 2. The emergence of strategic philanthropy absolutely is the trend for the society nowadays. 3. The corporates can make the charity charitable orientation from the successful experience of strategic philanthropy and also unite the members. 4. Stable source of funding available in the non-profit organizations, a model to study business management and to increase awareness and level of exposure, volunteer working to resolve the plight of human resources.

This diploma thesis deals with corporate volunteering from the perspective of non-profit organizations. The aim was to get practical experience from non-profit organizations that can be used by other non-profit organizations and companies to make more effective partnerships. The experience has been modified through in-depth interviews with representatives of eight non-profit organizations. Non-profit organizations are mostly positive about corporate volunteering experiences according to the interviews which were made. The empirical part of the work presents specific experience of organizations and summarizes benefits and negative corporate volunteering from their point of view. At the end of the thesis I summarize lessons gained from all interviews that can serve as recommendations for non-profit organizations and companies.