Organization theory often focuses on stakeholders’ interests as well as the organization & apos; s social responsibility and while the focus is normally more on private organizations, but these issues must be considered in public organizations as well. People expect the public organizations to think and to act more generally. The purpose of this study is to compare the tendencies of private and public organizations in the field of social responsibility. This is an applied research and is a descriptive-survey study in terms of research method. The statistical population of this study covers all 670 managers of private and public organizations of city of Tehran, Iran. Using Morgan table and by conducing stratified sampling, a sample size of 140 was selected. Data gathering tool was a questionnaire consisted of 18 items. To confirm the questionnaire validity, we obtained the experts’ opinions on acceptable face validity and content validity. To evaluate the questionnaire reliability, the Cronbach & apos; s alpha was used (alpha coefficient = .88). Research hypotheses were tested using independent t-test and all of them were confirmed.