Accountability and Ethics

Core Standards for Museums

American Alliance of Museums

These are the umbrella standards for all museums that are developed through inclusive field-wide dialogue.

Code of Ethics for Museums

American Alliance of Museums

The Alliance’s Code of Ethics for Museums is the formal statement of the ethical principles that the Alliance expects all museums and museum professionals to observe.

The Case for Museum Transparency

American Alliance of Museums

Museum magazine explains that fostering transparency in operations is essential to raising the standards of the museum profession and creating an honest organization culture.

Professional Practices in Art Museums

Association of Art Museum Directors

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

BoardSource; Independent Sector

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).

Principles for Good Governance and Ethical Practice Resource Center

Independent Sector

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.

Exempt Organization Public Disclosure and Availability Requirements

Internal Revenue Service

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

Annual Checklist of Legal Requirements (Finance & Administration)

Japanese American National Museum

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.

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