Clarifying statistics on corporate giving

To the Editor:

Although I was very pleased to see an article on our two most recent research studies in your February 7 issue ("Companies Urged to Update Their Charitable-Giving Plans"), I felt it was important to clarify some parts of the story that might be confusing to your readers.

For instance, the writer's decision at times to discuss the findings of the two studies collectively was in some cases misleading, in that

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