This qualitative case study research explores the reasons for declining philanthropic contribution to nonprofit organizations by the U.S. Corporations and its resulting impact on nonprofit organizations. The research methodology and design, population and sample, materials/instrumentation/study procedures, data collection and analysis, assumptions, limitations, delimitation, and ethical assurances are discussed in detail. The purpose of the research is to analyze the importance of corporate philanthropy to the nonprofit organization survival along with long term corporate competitive positioning.