Employee matching-gift programs are examined as corporations develop and administer educational financial aid programs that advance corporate objectives and reflect their concerns for the financial health of colleges and universities. The Council for Financial Aid to Education (CFAE) annually surveys 972 colleges and universities on voluntary contributions. The 1978-79 survey reported $27.1 million in matching gifts, more than five times the $5.2 million reported by a similar number 11 years earlier. The distribution among different kinds of colleges is reported in tabular form. The CFAE Annual Survey of Corporate Contributions (n=759 companies) showed that in 1978, 357 companies contributed $25,228,673 in matching funds to higher education. These same companies reported total educational support of $182,754,373. Topics discussed include: average gift increases, participation rate, cost of a matching-gift program, employee eligibility and average contribution, retiree eligibility and average contribution, donor company contribution patterns, participation promotion, recipient colleges, institution eligibility, gift minimums and maximums, matching ratios, and matching securities, real estate, insurance premiums, life income arrangements, bequests, and other gifts. Names of 117 companies that match gifts to education at more than one-to-one and names of 105 companies that match to education and other causes are appended. (CC)