The attitudes of chief executive officers (CEO's) of a sample of major U.S. corporations toward corporate philanthropy were surveyed. The sample consisted of 69 Fortune 1300 companies, 73 companies with $50 to $100 million annual sales volume, and 77 companies with $25 to $49 million annual sales volume. Attention was directed to current giving practices, including the nature of the decision-making process; general attitudes of CEO's toward cash giving and the goals of giving; factors determining CEO's level of commitment to corporate giving; and projections of future giving, including the factors that could increase giving in the future. The focus was cash giving since this is the principal form of corporate philanthropy. It was found that major American corporations are generous in their philanthropic programs and that many CEO's forecast increases in their companies' future giving. The CEO dominates corporate giving decisions, although other powerful corporate figures, such as members of board of directors and top executives, also play influential roles. CEO's indicated, however, that boards of directors have great, largely unrealized potential power to increase their companies' giving in the future. Corporate giving is an expression of enlightened self-interest and is generally not regarded as a form of social policy in any meaningful sense of the term. Many CEO's believe their giving programs are underachieving their major corporate and social objectives, and corporate giving is a relatively underdeveloped, poorly understood function in most companies. Strategies that might increase corporate philanthropy in the future are suggested. Appended materials include information on sampling procedures and the field protocol and a sample questionnaire. (SW)