This directory aims to provide comprehensive profiles of the largest corporate foundations and direct giving programs in the United States, offering detailed biographical data to facilitate connections between organizations and key personnel within these philanthropic entities. Authored by Bohdan R. Romaniuk and published by Gale Group, this 1997 edition builds upon the established Taft classic framework. It focuses on presenting crucial information about the top 1,000 corporate foundations and direct giving programs, including biographical data on trustees, donors, officers, and directors. The publication also refines its list of typical recipients to offer more relevant insights for potential donors and applicants.

As a directory, the value of this publication lies in its comprehensiveness and the accuracy of its data for the specified year. The focus on providing detailed biographical links and typical recipient information suggests it serves as a practical tool for fundraising professionals, non-profit organizations, and corporate social responsibility departments seeking to navigate the landscape of corporate philanthropy in the United States during the late 1990s. Its utility is directly tied to the currency of its information for users engaged in grant-seeking or partnership development.