Survey data and background information about foundations and corporations are presented. The report, which contains 19 papers, is Volume III in a series examining the relationship between nonprofit institutions and their donors. In the first part of this volume, past and present activities of private foundations are surveyed. A comparative analysis is made of foundation grants and federal expenditures in areas of health, education, science, social welfare services, arts and humanities, and public affairs. Future prospects are reviewed for community and public foundations, and for public funding agencies. In the section on corporations, papers examine the economic, legal, and tax aspects of corporate giving, as well as corporations' social responsibilities. Rationale and issues related to corporate giving are explored. Arguments against corporate contributions include negligible profits and stockholder objections. Arguments in favor of donations include building public respect and improving the climate for business in the community. In the concluding paper, tables illustrate a history of corporate giving since 1935 and a cross-sectional view of corporate giving in 1970. (Author/AV)