ChangeWave’s latest corporate IT spending survey shows demand for the Apple iPhone OS and the Google Android OS is on the rise.

The May survey asked 1,678 respondents involved with IT spending in their organization which mobile operating system their company currently provides.

While the RIM OS leads by a wide margin, its overall share remains unchanged since the previous survey in February. In contrast, the Apple (AAPL) iPhone OS (30%) and the Google (GOOG) Android OS (10%) are each up 3-pts.

We note that Microsoft (MSFT) Windows Mobile has declined 2-pts (10%) since the previous survey. And while Palm (PALM) OS/Web OS (7%) has registered a slight uptick – solely due to Web OS – it still ranks last among major operating systems.

What does this mean for the major smart phone manufacturers? In the same survey we also asked about corporate smart phone buying plans for the 3rd Quarter.

Going forward, Research In Motion (RIMM) holds the dominant share of planned corporate buying, but has declined yet another point since the previous survey to its lowest market share level of the past three years.

Apple (35%) continues to chip away at RIM, registering a 1-pt uptick in terms of corporate planned smart phone purchases going forward.

We’re also seeing continued strong corporate demand for Android OS phones.

HTC (10%), which produces several Android phones, has registered a jump in corporate buying plans for the second consecutive survey. The latest 2-pt uptick brings HTC to its highest market share ever in a ChangeWave corporate survey.

The results suggest strong corporate interest in HTC’s latest Android OS offering, the Droid Incredible.

At the same time, Motorola (MOT) remains at its most recent high (12%) for the corporate market, though unchanged from the previous quarter.