Corporate charitable giving can be divided into direct cash and non-cash contributions.

Non-cash contributions can also be interpreted through an organization's policy to allow employees paid time off when performing volunteer work.

Non-cash contributions are contributions of equipment, supplies or time, and do not include cash contributions.

Examples of non-cash contributions include:

(In a KK, non-cash contributions require an appraisal supervised by a court.)

Regulatory Capital: A Licensee's private paid-in capital and surplus or private partners' contributed capital (excluding non-cash contributions), plus unfunded binding commitments from institutional investors.