Corporate support for the Arts, what views are held by the corporate sector about their support for the arts in Australia? Comparison of the literature of the not-for-profit arts sector in Australia with that of the USA and Britain highlights differences in the structure of philanthropic trusts in the USA and their contribution to the not-for-profit arts and the benefit of arts funding in Britain due to support form funding from lotteries. The Australian not-for-profit arts sector does not have support from lottery funding or a long history of support from philanthropic sources. An alternate funding source is corporations, and the role they play in support for the not-for-profit arts in Australia whilst acknowledged, remains unclear. With the use of an Interpretivist approach, this has been an exploratory study. Data was generated through focused interviews with representatives from companies, agencies of government and private philanthropy.  The findings from the research have lead to the formation of the view that for the participant populations, support for the arts is considered to be sponsorship (perhaps mirroring structural changes in wider society); that is becoming focussed and strategic and in some instances comes at the expense of sports funding. Competition for corporate funding is not confined to the arts, but the wider not-for-profit sector and corporate decision making has become more astute. Policies and procedures support the decision process, aligning it with corporate goals reducing any impact of internal bias