This report assesses the responsiveness of major private foundations, community foundations, and corporate philanthropies in the United States to Puerto Rican needs and concerns. The private sector has increased its financial support of non-profit institutions in both the United States and Puerto Rico in an effort to mitigate the effects of the Reagan Administration's cutbacks in welfare spending. Forty-one private foundations first surveyed in 1981 have since increased their grants to Puerto Rican causes by 51%; practically all of the increase went to establish the Puerto Rican Community Foundation (PRCF). A survey of 260 foundations yielded the following conclusions, among others: (1) slightly more than one-quarter of the foundations surveyed supported Puerto Rican organizations; (2) most funds to Puerto Rican causes was concentrated in a small number of major grants made by a small number of foundations; (3) private foundations represented two-thirds of the total giving and gave over three-fourths of the contributions identified as going to Puerto Rican causes; (4) corporate foundations accounted for 28 percent of giving but only 11 percent of the contributions to Puerto Rican causes; and (5) the community foundations were more likely than private or corporate foundations to give to Puerto Rican institutions. Tables list the amount given by each foundation, geographic location of foundation, type of foundation, number of grants made by foundation, and leading recipients of grants. Three appendices list the organizations supported by foundations in the sample, the foundations not in the sample that support Puerto Rican causes, and 1985-86 support to the National Puerto Rican Coalition, Inc. by corporations and foundations. (BJV)