Since 1989 the culture activities and the audiences have been gradually growing in Taiwan. The government expenditures in art activities increase with stable path during this period of time. Besides, the government subsidies from Council for Cultural Affairs and from National Culture and Art Foundation are considerable. Furthermore, Wen-Hsin Award, which encourages the corporate to support the art activities, has raised 3.6 billion NTD. Recently, companies are reported like a movie star via the media for sponsoring the art groups. For example, the Lin-Yuan Group and Chinatimes Corp. have supported Cloud Gate Dance Theatre for fourteen outdoor shows within 5 years and TSMC contributes 15 million NTD to Cloud Gate Dance Theatre to promote the dance performing art. The examples above show the art and culture be emphasized in public and private sectors. However, there are still many art groups applying for more money to improve the art activities and development. The main purpose in this study is to discuss the sponsorship of companies to art activities and provide the art groups and the sponsors with the acknowledgement of support relationship and with the way of support. To achieve the goal, researcher goes through literature review and case interview. By choosing five companies that won the Wen-hsin Award and examining their motivation, effects, and decision process, we discuss the influences and the interaction of the support. There are three characteristics of self-interest motivation support: 1. The companies with products that are banned for advertisement have more interest to sponsor and with diversified forms if they supported before. The requirement is that the proposal should point out how the contribution can increase the sale. Generally, the proposal should be filed within the expiry date. However, there could be no time limitation in some special cases . 2. The companies sponsor the art activities because of high-level managers¡¦ preferences. They support the activities only if the CEO, for example, regards the activities are meaningful and valuable. 3. In the decision process of corporate sponsorship, the consistency of sponsor purpose, the accumulation of sponsor knowledge, and the level of systemization are different. It causes that decision process belongs to different decision models. As far as we know, the most sponsors are still in the chaos stage. It reveals that corporate sponsorship of art or culture activities is still in the initial stage. Any successful sponsorship could be the model case in this area.