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Guidelines, Codes, Standards
Donor Bill of Rights To ensure that
philanthropy merits the respect and trust of the general public, AFP and
other fundraising organizations declare that all donors have the
following rights.
Code of Ethical Principles and Standards The foundation of
philanthropy is ethical fundraising, and a key mission of AFP is to
advance and foster the highest ethical standards through its Code of
Ethical Principles and Standards.
Member Benefit: AFP Code of Ethical Principles and Standards (June
26, 2006) In the 2004 AFP Member Benefits Survey, AFP members
overwhelming agreed that the Code of Ethical Principles and Standards of
Professional Practice was the highest-rated member benefit.
The Accountable Nonprofit Organization "The Accountable Nonprofit
Organization" is a statement of principles. It outlines the operations
and procedures a charity undertakes to show it is accountable to donors,
the people it serves, and the general public.
Ethics Enforcement: Handling and Preventing Unethical Behavior The
stature of any self-regulated profession depends on how successfully it
enforces ethical standards. Professional codes embody not just
codifications of right and wrong but also the calling's ideals,
aspirations, and sense of trusteeship for society. AFP's Code of Ethical
Principles and Standards of Professional Practice, which includes
detailed enforcement procedures, clearly expresses the association's
vision of philanthropy promoted through responsible fundraising.
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Emerging Issues
New Accounting Standards on Reporting Fundraising Expenses (July 30,
2007) The American Institute of Certified Public Accountants (AICPA)
released new guidelines for the reporting of fundraising expenses by
charitable organizations.
Behavior of Management, Supervisors Critical in Reinforcing Ethics
(July 9, 2007) Employed adults ranked the behavior of management and
direct supervisors as the top two factors contributing to the promotion
of an ethical workplace, according to a new survey by audit, tax,
consulting and financial advisory firm Deloitte & Touche USA.
Promoting Ethics as a Guiding Force (Oct. 3, 2005) 'What can or
should be our professional response to promoting ethics as a guiding
principle in ethical fundraising?' To answer that question, the 2005 AFP
Think Tank on Fundraising in Washington, D.C., on Sept. 7-8 involved a
lively discussion of theoretical principles and practical issues
affecting the work of philanthropic fundraising.
Do Nonprofits Really Need an Audit Committee? (Nov. 8, 2004) The
effect of the Sarbanes-Oxley Act is starting to 'trickle down' to
nonprofits, and forming a separate audit committee is one of the items
on the agenda for discussion.
U.S. Foundations Draft Standards To Increase Public Confidence (June
21, 2004) In another sign of the nonprofit sector's emerging focus on
accountability, the foundation community is in the process of developing
a series of standards and stewardship principles to encourage public
trust.
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