Many people acknowledge that business and industry must shoulder the burdenof supporting the arts, but corporate support is often tied to specific self-interest. Moreover, big business cannot be expected to experiment, although corporatesupport to the arts is increasing. This survey study was used to profile the business sector in Taiwan for thepurpose of understanding their attitude towards supporting the arts. The surveydata, along with information gathered from the renew of relevant literature, wereused to describe the current issue of business support to the performing arts inTaiwan.