The Principles for Good Governance and Ethical Practice is an invaluable resource for organizations committed to improving their governance.
The principles represent a collaboration of organizations concerned with developing and promoting principles of ethical conduct, accountability, and transparency. [ More ]
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This Principles Workbook is designed to help nonprofits and foundations strengthen their governance and ethical practices. Organizations of all sizes, fields, and mission areas will find that it provides a platform on which they can build discussions that serve their unique needs and level of development.
It is important that each organization review the principles in order to prioritize implementation. Many organizations will find that they already follow—or go beyond—these principles. Others may wish to make changes in their current practices, and some may conclude that certain principles do not apply to their organization. What is vital is to assess and strengthen your practices and the Principles Workbook supports that work.
Effective Governance
Principle 8 Board Responsibilities
Principle 9 Board Meetings
Principle 10 Board Size and Structure
Principle 11 Board Diversity
Principle 12 Board Independence
Principle 13 CEO Evaluation and Compensation
Principle 14 Separation of CEO, Board Chair, and Board Treasurer Roles
Principle 15 Board Education and Communication
Principle 16 Evaluation of Board Performance
Principle 17 Board Member Term Limits
Principle 18 Review of Governing Documents
Principle 19 Review of Mission and Goals
Principle 20 Board Compensation
Principle 21 Financial Records
Principle 22 Annual Budget, Financial Performance, and Investments
Principle 23 Loans to Directors, Officers, or Trustees
Principle 24 Resource Allocation for Programs and Administration
Principle 25 Travel and Other Expense Policies
Principle 26 Expense Reimbursement for Nonbusiness Travel Companions
Principle 27 Accuracy and Truthfulness of Fundraising Materials
Principle 28 Compliance With Donor’s Intent
Principle 29 Acknowledgment of Tax-Deductible Contributions
Principle 30 Gift Acceptance Policies
Principle 31 Oversight of Fundraisers
Principle 32 Fundraiser Compensation
Principle 33 Donor Privacy
Principles for Good Governance and Ethical Practice: A Guide for Charities and Foundations outlines 33 practices designed to support board members and staff leaders as they work to improve their operations. We encourage these leaders to examine the Principles carefully and determine how best they should be applied to their own operations.
Principles for Good Governance and Ethical Practice: A Guide for Charities and Foundations Reference Edition includes legal background for each Principle, studies on self-regulation systems, and a glossary of terms.Download the Reference Edition (PDF)
The Final Report, which incorporated input from thousands of people across the charitable community through field hearings and national conference calls, proposes a carefully integrated package of actions from charitable organizations, Congress, and the Internal Revenue Service. It recommends more than 120 actions for charitable organizations, by Congress, and by the IRS, which together would strengthen the sector’s transparency, governance, and accountability.
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A Supplemental Report was released in April 2006 and focuses on nine areas, including international grantmaking and charitable solicitation. As with all of the Panel’s reports, the more than 30 recommendations incorporated input from people across the charitable community.
Watch the video to learn how to best use the Principles Workbook.
Watch the video to learn more about the Principles for Good Governance and Ethical Practices.
