In Charity, Where Does a C.E.O. End and a Company Start?
Murky line between corporate philanthropy and personal philanthropy leaves area ripe for abuse by top corporate officers, who may take credit for largess that rightly belongs to corporations and their shareholders; government regulators do not monitor or require companies to disclose charitable contributions; several shareholder proposals have been put forward to allow investors to set agenda for giving and to open company records on donations; corporate philanthropy has soared over last decade, and many companies now generously finance not only causes of their current chiefs, but also those of their former leaders; photos; graph (L)