As the raising concern of corporation social responsibility in recent years, this trends has also arouse more attention to the stakeholders and other related issued for corporations in Taiwan. On the other hand, community development has been under progressing greatly in the country, while some of them are postponed due to the insufficient aids. This situation will be improved if the findings from corporations can transfer to the communities. The objectives of this research are, to investigate the current situation of sponsorship on community development from corporations; to understand the sponsorship behavioral model on community development from corporations; to analyze and compare sponsors¡¦ aspects and focus among different corporations. This research has interviewed five active community-concerning corporations, including Chunghwa Telecom, TSMC, Senao International, Ben Q, and Gigabyte. Several important conclusions are found: 1. Comparing to the past, corporations have develop active and long-term sponsorship programs; 2. Major motivations of sponsor programs are based on corporate social responsibility; 3. Community locations, types of activities, special events, corporation sponsor policies, specialized department in corporations, and previous experience are the factors of sponsorship programs; 4. The top three corporation sponsorship programs are community infrastructure, art and culture programs, and community economy development. Budget donation is the most frequent sponsor model. Many corporations prefer to cooperate with specific foundations; 6. There is no accurate and precise assessment mechanism to evaluate these sponsorship programs so far.