A recent survey by public relations firm Hill and Knowlton Inc. and marketing research firm Yankelovich Partners Inc. found that 76 percent of the 1,000 people surveyed expect corporate America to give more to charity now than ever before.

But what kind of charity did the respondent's say was most important?

Of those surveyed, 43 percent were "most impressed" by companies who donated products and services rather than money for their charitable efforts. Thirty-seven percent said they believed employee volunteer time was key to corporate charity, while 12 percent of respondents said giving money was most impressive.

Additionally, 30 percent of those surveyed said corporations should focus their charitable gifts on education, which was followed by the 21 percent who said health and welfare were most important. Only 9 percent mentioned the environment, while 3 percent favored arts and culture.

Respondents mentioned IBM, Wal-Mart and AT&T; most often as good corporate citizens, the survey indicates.

All three focus much of their philanthropic initiatives on education, says Harlan Teller, executive managing director of Hill and Knowlton's U.S. corporate communications division.

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