How do non-profit performing arts organisations use philanthropic strategies as entrepreneurial activities in order to create value for donors? Government cut-backs after the global financial crisis have forced non-profit organisation executives and boards to diversify their income base to include philanthropic giving, necessitating the development of philanthropic strategies as entrepreneurial activities in order to create value. In doing so, they have sought to co-create value with donors through philanthropic strategy. Co-creating value with donors has led to non-profit organisation executives and boards to introduce new strategies for philanthropic giving, as discussed in the paper. Using transverse data from 2016, that entails analysis of annual reports from performing arts organisations, this study examines philanthropic cocreation strategies as entrepreneurial activities from a process perspective. Results demonstrate that attention towards philanthropic strategy differs by organisation in its entrepreneurial thrust, thus co-creating value to a varying degree
