The study examined the effect of corporate social responsibility on the performance of not-for-profit organizations in Abia State. However, little rigorous academic research has assessed CSR in the non-profit sector, particularly within Abia State—a region with numerous grassroots organizations addressing poverty reduction, community development, health and education. Using a mixed-methods design involving surveys of NGO managers and performance metrics, this study investigates how CSR activities- skill acquisition, healthcare and environmental friendliness influence operational effectiveness and corporate expansion of not-for-profit organizations in Abia state. The population of the study comprised of two hundred and seventy-four (274) management staff of Unubiko Foundation, Erinma Oke Foundation and Marjorie Bash Foundation in Abia State, Descriptive statistics (simple percentages, mean, and frequency) and inferential tool (simple linear regression model) were used to analyze the stated hypotheses. Based on the analysis of data, the following findings emerged: skill acquisition has significant effect on the corporate expansion of the not-for-profit organizations in Abia State, health care has no significant effect on corporate expansion of not-for-profit organizations in Abia State and environmental friendliness has positive and significant effect on corporate expansion of not-for-profit organizations in Abia State. In conclusion, there is significant positive relationship between corporate social responsibility and performance of not-for-profit organizations in Abia State. We recommended, therefore, that not-for-profit organizations in Abia State should prioritize and expand skill acquisition programs as a core part of their community engagement strategies, among others
Keywords: Corporate Social Responsibility, Healthcare, Performance, Skill Acquisition, environmental friendliness, not-for-profit organization