Based on survey and interview information from executives in 130 U.S. companies, this report addresses some challenges facing corporations and their philanthropic programs, and provides guidelines on using the contributions budget to reinforce new strategies for corporate giving. Practitioners can learn how to position their contributions efforts to enhance corporate goals while building better relationships with communities and key markets. Highlights include integrating corporate goals and social needs, setting program objectives, mobilizing corporate resources, allocating resources between headquarters and business units, coordinating annual budget and grant approvals, and distributing grant-making funds more strategically. (48 pages)