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ABSTRACT: This paper investigates the motivations and the forms of practicing CSR in art and culture in China, which is increasingly conducted but still not sufficiently studied. According to cases and interviews, philanthropic responsibility, business results contribution, and corporation reputation enhancement are some core motivations driving corporations in China to practice CSR in art and culture, and they positively correlate with involvement levels in art and culture resources. However, corporate nature and industrial nature own stronger power in corporation CSR decision-making under the instructions of the Chinese government. Therefore, corporations are recommended to ponder their motivations and involvement level of art and culture resources before their actions, and new research perspectives and methodology of CSR studies pertaining to the business context in China deserve a revision as well.