About one-fifth of OGF members are corporate foundations or corporate giving programs. Corporations use two methods for carrying-out their grantmaking. One way is through corporate foundations, which are legally separate, tax-exempt organizations that make grants on behalf of the parent corporation. Another grantmaking method is via corporate giving programs whereby grants are made directly from the corporation itself. Many companies operate both a foundation and a corporate giving office, and divide grantmaking between the two based on the type of funding being provided.
