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Accountability
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Compendium of Standards, Codes, and Principles of Nonprofit and Philanthropic Organizations
A number of charity watchdog groups, nonprofit and foundation associations, professional associations, as well as individual organizations, have developed standards of practice and ethical codes. Some are organized by type of organization or mission served, some are developed for organizations of a particular region, and still others serve individuals in a particular profession. These guidelines help board members, staff and volunteers demonstrate their commitment to practice that is responsible, accountable, and ethical, and provide benchmarks to determine how well an organization is fulfilling its responsibility to its contributors and the general public.
Independent Sector has compiled nearly 100 such standards, codes and principles into one comprehensive, web-based clearinghouse. If you have information on additional standards that should be included in this compendium, please email ethics@independentsector.org. |
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A. Standards of External Review Organizations
These are standards created by national and state-level external review organizations for public charities.
1. National
- American Institute of Philanthropy
How AIP Rates Charities
Watchdog organization's criteria for rating charities; results published in Charity Rating Guide
- BBB Wise Giving Alliance
Standards for Charitable Accountability
Standards covering governance and oversight, effectiveness, finances, and fundraising and informational material that are used by the Alliance to evaluate national charities. These standards replace the previous standards of the National Charities Information Bureau (NCIB) and the Philanthropic Advisory Service (PAS) of the Council of Better Business Bureaus Foundation.
- Charity Navigator
Charity Navigator Ratings
Watchdog organization's criteria for rating charities; rating and ranking published online
- MinistryWatch
5-Star Rating System (PDF)
Religious watchdog organization's system for rating charitable ministries; ratings published in online database
Transparency Guide (PDF)
Guide to how MinistryWatch evaluates ratings on the standard of transparency for ministries; grades published in online database
2. State
- Charities Review Council of Minnesota
Accountability Standards
Watchdog organization's standards to guide Minnesota charities
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B. Standards of Membership Organizations, Organizations With Affiliates, and Accrediting Bodies for Members, Affiliates, and Other Public Charities
These standards have been created by membership organizations and/or organizations with affiliates for their institutional members and affiliates. Some encourage nonmember institutions to use their standards as guidelines. Accrediting bodies are also included in this section.
1. Sector-Wide
a. National
b. State
- Council of Community Services of New York State, Inc.
Pledge for Excellence in Ethical Fundraising for New York State Charitable Nonprofits
Standards voluntary for member organizations, adopted by Board of Directors of each respective organization
- Donors Forum of Chicago
Illinois Nonprofit Principles and Best Practices
These principles and best practices are useful to members and Illinois nonprofits.
- Georgia Center for Nonprofits
The Georgia Standards for Excellence is designed to help nonprofits across the state evaluate and improve their business practices and illustrate their ethics and accountability to their constituents. Center members, other nonprofit organizations and foundations in Georgia are strongly encouraged to pledge their commitment to the guiding principles and to work to achieve the standards.
- Iowa Nonprofit Resource Center, The University of Iowa
Principles and Practices for Charitable Nonprofit Excellence
Principles and practices to promote good management practices, ethical conduct, and public accountability for Iowa charitable nonprofit organizations
- Louisiana Association of Nonprofit Organizations (LANO)
Standards for Excellence
LANO also offers a comprehensive educational program for nonprofits wishing to implement the Standards outlined. Standards for voluntary organizations adapted from Maryland Nonprofits standards under a licensing agreement with Maryland Nonprofits. Order booklet online.
- Maryland Association of Nonprofit Organizations (Maryland Nonprofits)
Standards for Excellence: An Ethics and Accountability Code for the Nonprofit Sector
Guiding principles required for member and encouraged for nonmember Maryland nonprofits, replicated under a licensing agreement by other state nonprofit associations. [See Louisiana, North Carolina, Ohio, and Pennsylvania.] The Maryland Nonprofits Standards for Excellence Program has a comprehensive educational program. The organization also offers a voluntary certifications program for member and non-member organizations that wish to illustrate their adherence to these Standards for Excellence and earn the right to use the Seal of Excellence.
- Minnesota Council of Nonprofits (MCN)
Principles and Practices for Nonprofit Excellence
General guide for nonprofit organizations
- North Carolina Center for Nonprofits (NC Center for Nonprofits)
Standards for Excellence
NC Center for Nonprofits also offers a comprehensive educational program for nonprofits wishing to implement the Standards outlined. Standards for voluntary organizations adapted from Maryland Nonprofits standards under a licensing agreement with Maryland Nonprofits. Order booklet online.
- Ohio Association of Nonprofit Organizations (OANO)
Standards for Excellence
OANO also offers a voluntary certification program for organizations interested in illustrating that they have implemented each of the Standards for Excellence. In addition to this, the organization offers a comprehensive educational program for nonprofits wishing to implement the Standards outlined. Standards for voluntary organizations adapted from Maryland Nonprofits standards under a licensing agreement with Maryland Nonprofits.
- Oklahoma Center for Nonprofits
Oklahoma Standards for Excellence
The Oklahoma Center for Nonprofits offers a Standards for Excellence program designed to help nonprofits implement the Standards outlined. Standards for voluntary organizations adapted from Maryland Nonprofits standards under a licensing agreement with Maryland Nonprofits.
- Pennsylvania Association of Nonprofit Organizations (PANO)
Standards for Excellence
PANO also offers a voluntary certification program for organizations interested in illustrating that they have implemented each of the Standards for Excellence. In addition to this, the organization offers a comprehensive educational program for nonprofits wishing to implement the Standards outlined. Standards for voluntary organizations adapted from Maryland Nonprofits standards under a licensing agreement with Maryland Nonprofits.
- Utah Nonprofits Association
Standards of Ethics for Nonprofit Organizations in Utah
Voluntary standards for nonprofit organizations
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2. Subsector
a. Arts, Culture, and Humanities
b. Education
- Council for Advancement and Support of Education (CASE)
Alumni Relations Principles of Practice
Guidelines on alumni relations for educational institutions
- National Association of Independent Schools
Principles of Good Practice
Standards for member schools, defining high standards and ethical behavior in key areas
- National Guild of Community Schools of the Arts
Institutional Membership Book [Under Publications available to order, free of charge]
Standards required for members and chapters, voluntary for affiliates.
c. Environment and Animals
d. Health
e. Human Services
f. International, Foreign Affairs
g. Philanthropy and Grantmaking
See Philanthropy and Grantmaking under Standards of Public Charities for Internal Use and Standards of Membership Organizations for Members and Other Foundations below.
h. Voluntarism
- Points of Light Foundation: Volunteer Center National Network
Standards of Excellence
Required standards for member volunteer centers
i. Religion-Related
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C. Standards of Public Charities for Internal Use
Public charities created the following standards to guide their own board, staff, and volunteers.
1. Sector-wide
- Independent Sector
Statement of Values and Code of Ethics
IS Members (Member password required) | Others (We ask that you fill out a brief information form first.)
2. Subsector
a. Education
- Council for Advancement and Support of Education (CASE)
Management Reporting Standards
Internal standards. For more information, contact the organization directly.
info@case.org email
http://www.case.org
- NAFSA: Association of International Educators
Code of Ethics (PDF)
Internal code of ethics to guide staff, individual members, and regional chapters; also offers Procedures for Handling Ethics-Related Complaints, Principles for International Educational Exchange, and case studies.
- National Association of Schools of Art and Design
Code of Good Practice
Guides the accreditation work of NASAD.
- National Association of Schools of Music
Code of Good Practice
Guides the accreditation work of NASM.
- National Association of Schools of Dance
Code of Good Practice
Guides the accreditation work of NASD.
- National Association of Schools of Theatre
Code of Good Practice
Guides the accreditation work of NAST.
- Scholarship America
Code of Ethics
Internal standards.
www.scholarshipamerica.org
- University of San Francisco Institute for Nonprofit Organization Management
Administrators' Conduct
Internal code of ethics and conduct for individual administrators
b. Health
- American Heart Association
Conflict of Interest Standards
Internal standards, also required for member individuals
http://www.americanheart.org
- National Multiple Sclerosis Society
Code of Ethics
Code of conduct for staff and volunteers.
c. Human Services
d. International, Foreign Affairs
e. Philanthropy and Grantmaking
f. Religion-Related
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A. Standards of Membership Organizations for Members and Other Foundations
The umbrella organizations below created the following standards for their member foundations. Some encourage other foundations to use the standards as guidelines.
1. Private, Family, and Corporate Foundations
2. Community Foundations
B. Codes or Standards of Foundations for Internal Use
This is one example of a foundation's own code of ethics.
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A. Standards for Professionals in Fundraising, Volunteer Administration, Governance,
and Other Activities
The standards below are written for members and other individuals involved in fundraising, volunteer administration, governance, and other activities.
1. Fundraising
2. Volunteer Administration
3. Governance
4. Other
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For more information on corporate-nonprofit partnerships, please visit the Mission & Market section of Independent Sector's website.
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The following Donor Bills of Rights are written from the donor's perspective.
A Donor Bill of Rights: AFP, AAFRC, AHP, CASE (PDF)
This Donor Bill of Rights was developed by: Association of Fundraising Professionals (AFP), the American Association of Fundraising Counsel (AAFRC), the Association for Healthcare Philanthropy (AHP), and the Council for Advancement and Support of Education (CASE). In 1993, the Bill of Rights was endorsed by Independent Sector, the National Catholic Development Conference (NCDC), the National Committee on Planned Giving (NCPG), the National Council for Resource Development (NCRD), and United Way of America. It has since been endorsed by numerous other organizations that cut across a broad range of focus areas, such as universities, public radio stations, hospital foundations, and various other entities.
Donor Bill of Rights: ECFA
The Evangelical Council for Financial Accountability (ECFA) has also created a Donor Bill of Rights as a resource to donors. In examining the charity's standards or guidelines and asking relevant questions, the ECFA encourages donors to ensure that they are accorded the rights outlined in this Donor Bill of Rights.
Principles of an E-Donor Bill of Rights: AFP
Since the inception of the Donor Bill of Rights (AFP, AAFRC, AHP, CASE) in 1993, the same technological advances that offered donors the opportunity to give charitably via the Internet also presented the philanthropic community with new ethical issues to consider regarding online giving. To fill in these gaps and to complement the Donor Bill of Rights, the Association of Fundraising Professionals www.afpnet.org (AFP) is currently working with other philanthropic organizations and online service providers to create an E-Donor Bill of Rights.
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