In a number of cases, the company foundation administers limited program areas, leaving other giving to the corporate contributions office. Every company that has two means of giving divides responsibilities for different reasons, but two generalizations might help you in researching them.

First, companies that make significant in-kind donations of services or products usually do so through the contributions office. If you’re not sure if a company donates products, you might phone the foundation to ask about it, but they will in all likelihood refer you to another office.

Also, although grants made through the foundation must be listed in the foundation’s IRS return, which is open to public inspection, contributions made through the contributions office do not have the same reporting requirements. This makes it easier for a corporation to support a cause that’s controversial or does not fit within its foundation’s guidelines.