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- P.H. Glatfelter Co.
- PACCAR Inc.
- Pacific Life Insurance Co.
- Pan-American Life Insurance Co.
- PanEnergy Corp.
- Parker Hannifin Corp.
- Paul Revere Cos.
- PCL Constructors Inc.
- Pella Corp.
- Penn Mutual Life Insurance Co.
- Pennsylvania Power & Light Co.
- Pennzoil Co.
- Pentair Inc.
- People's Bank
- PepsiCo Foundation
- Perkin-Elmer Corp.
- Peterson Consulting Ltd. Partnership
- Pew Charitable Trusts
- Pfizer Inc.
- Pharmacia Corp.
- Phelps Dodge Corp.
- Philips Electronics North America
- Phillip Morris Cos. Inc.
- Phillips Petroleum Co.
- Phoenix Home Life Mutual Insurance Co.
- Pioneer Group Inc.
- Pioneer Hi-Bred International Inc.
- Pitney-Bowes Inc.
- Pittston Co.
- Pittway Corp.
- PLATINUM technology inc.
- Playboy Enterprises Inc.
- Plum Creek Timber Co. LP
- Plymouth Rock Foundation
- PNC Financial Services Group
- Pogo Producing Co.
- Polaroid Corp.
- Pope & Talbot Inc.
- Potlatch Corp.
- PPG Industries Inc.
- PQ Corp.
- Preformed Line Products Co.
- Price & Pierce International Inc.
- PricewaterhouseCoopers, LLP
- Principal Financial Group
- Principal Financial Group Foundation Inc.
- Proctor & Gamble Co.
- Proskauer Rose LLP
- Provident Cos. Inc
- Provident Mutual Life Insurance Co. of Philadelphia
- Providian Corp.
- Providian Financial
- Prudential Insurance Co. of America
- Public Service Electric & Gas Co.
- Quaker Chemical Corp.
- Quaker Oats Co.
- Quaker State Corp.
- R.J. Reynolds Tobacco Co.
- R.R. Donnelley & Sons Co.
- Ralston Purina Co.
- Rand McNally
- Rayonier Foundation
- Raytheon Co.
- Reader's Digest Association Inc.
- RealNetworks
- Reebok International Ltd.
- Reliable Life Insurance Co.
- Reliance Insurance Cos.
- ReliaStar Financial Corp.
- Republic National Bank of New York
- Research Institute of America Inc.
- Reuters America Inc.
- Revlon Inc.
- Rexam Inc.
- Rexnord Corp.
- Reynolds Metals Co.
- Rhodia Inc.
- Rhone-Poulenc Rorer Inc.
- Riviana Foods Inc.
- RLI Insurance Co.
- Robert Wood Johnson Foundation
- Rochester Midland Corp.
- Rockefeller Brothers Fund Inc.
- Rockefeller Family & Associates
- Rockefeller Group
- Rockwell
- Rohm and Haas Co.
- RONIN Development Corp.
- Ross, Johnston & Kersting Inc.
- Royal & SunAlliance Insurance
- Rubbermaid Inc.
- Ryco Division, Reilly-Whiteman Inc.
- Ryder System Inc.
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