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The world is experiencing an era which has been termed the" knowledge age" or the" knowledge economy". The ability to anticipate, react, and adapt to market trends and changes, through appropriate business strategies and implementation, are the characteristics of a successful organization. In this context, corporate university plays an important role as a centralized learning utility to support organizational education, providing a management structure to develop and implement employee learning opportunities, aligned with the organization's future learning vision. This work presents 3M Model, an useful conceptual model, that emphasizes the importance of aligning organizational knowledge management strategy to the overall business strategy, using organizational learning incentives that reflects the importance of the employees and their contribution towards a successful knowledge management effort.