Accountability and Ethics

The Alliance has compiled this set of accountability and ethics resources from throughout the nonprofit sector.

Annual Checklist of Legal Requirements (Finance & Administration)

The Japanese American National Museum uses a checklist to track annual legal requirements (PDF). It lists the type of review or report required, the due date, the test, and the responsible party.

Exempt Organization Public Disclosure and Availability Requirements

Internal Revenue Service shares some FAQs relating to public disclosure and documents filed by tax-exempt organizations.

Principles for Good Governance and Ethical Practice Resource Center

Independent Sector developed a set of Principles for Good Governance and Ethical Practice which outlines 33 principles of sound practice for charitable organizations and foundations related to legal compliance and public disclosure, effective governance, financial oversight, and responsible fundraising.

Professional Practices in Art Museums

Professional Practices in Art Museums provides a set of principles to guide directors in their administration of these obligations.

Sarbanes-Oxley Act and Implications for Nonprofit Organizations

Independent Sector and BoardSource state that most of the provisions in the Sarbanes-Oxley Act apply only to publicly traded corporations. However, they urge nonprofit leaders to consider voluntarily adopting particular governance practices as a way to increase public accountability. The Sarbanes-Oxley Act and Implications for Nonprofit Organizations (PDF) reviews the provisions and assesses their relevance to nonprofits. It also discusses the two features of the bill that require immediate nonprofit compliance (record retention and whistleblower protection).

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