The 33 Principles are designed to help nonprofits and foundations improve their operations in four areas: legal compliance and public disclosure, effective governance, financial oversight, and responsible fundraising.
The individual pages listed below pull together in one place material from the three documents that explain the ideas behind and offer methods for applying the Principles. The three documents are:
- Principles For Good Governance and Ethical Practice: A Guide for Charities and Foundations
- Principles For Good Governance and Ethical Practice: A Guide for Charities and Foundations, Reference Edition
- The Principles Workbook: Steering Your Board Toward Good Governance and Ethical Practice
- A Statement of the Principle
- Introduction
- Core Concepts
- Legal and Compliance Issues
- Legal Background
- Discussion Points
- Additional Resources
- Related Principles
- Supplemental Materials
The 33 Principles
Principle 1: Laws and Regulations
Principle 2: Code of Ethics
Principle 3: Conflicts of Interest
Principle 4: "Whistleblower" Policy
Principle 5: Document Retention and Destruction
Principle 6: Protection of Assets
Principle 7: Availability of Information to the Public
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
