BBB STANDARDS FOR CHARITY ACCOUNTABILITY
PILLARS &
STANDARDS TO
VERIFYING A
TRUSTWORTHY
CHARITY
GOVERNANCE
1 ht> g o v e r n i n g b o a r d has t he
u l t i m a t e o v e r s i g h t a u t h o r i t y tor
any c h a r i t a b l e o r g a n i z a t i o n . This
s e c t i o n of s t a n d a r d s seeks to
ensure t h a t t h e v o l u n t e e r b o a rd
is a c t i v e , i n d e p e n d e n t a n d free
of s e l f - d e a l i n g.
RESULTS
REPORTING
These s t a n d a r d s r e q u i t e I t i at
c h a n t i e s set d e f i n e d , measurable
g o a l s a n d objectives- e v a l u a te
t h e i r success b a s e d an ttvom.
a n d i d e n t i f y ways t o address
• 2 - G i v e . o r g
BBB BBB WISE GIVING ALLIANCE
MEET THE
STANDARDS, EARN
ACCREDITATION
This chart provides just a
summary of these standards.
To access the full text along
with an explanation of how
they are applied, visit Give.org.
FINANCES
This section of standards seeks
to ensure that the chanty
spends its funds honestly.
I in accordance
its made in
fundraising appeals.
BOARD OVERSIGHT
A d e q u a t e o v e r s i g h t o f t he
c h a r i t y ' s o p e r a t i o n s a n d its staff.
BOARD SIZE
M i n i m u m o f f i v e v o t i ng
m e m b e r s .
BOARD MEETINGS
M i n i m u m o f t h r e e m e e t i n gs
per year.
BOARD COMPENSATION
No m o r e t h a n o n e or 10%
d i r e c t l y or i n d i r e c t ly
c o m p e n s a t e d personCs) s e r v i ng
as v o t i n g m e m b e r ( s ).
CONFLICT OF INTEREST
No m a t e r i a l c o n f l i c t i n g interest
t r a n s a c t i o n ( s ) w i t h b o a r d or
staff m e m b e r ( s ).
© AUDIT REPORT
Makes a v a i l a b l e t o all. on
r e q u e s t , c o m p l e t e annual
f i n a n c i a l s t a t e m e n t s p r e p a r ed
in a c c o r d a n c e w i t h g e n e r a l ly
a c c e p t e d a c c o u n t i ng
p r i n c i p l e s .
© DETAILED EXPENSE
BREAKDOWN
F i n a n c i a l s t a t e m e n t s t h a t shows
w h a t p o r t i o n o f t h e expenses
w e r e a l l o c a t e d t o p r o g r a m,
f u n d r a i s i n g . a n d a d m i n i s t r a t i ve
a c t i v i t i e s .
© ACCURATE EXPENSE
REPORTING
A c c u r a t e l y r e p o r t s t h e c h a r i t y 's
e x p e n s e s , i n c l u d i n g any Joint
c o s t a l l o c a t i o n s , in i ts f i n a n c i al
s t a t e m e n t s .
© BUOGET PLAN
A n n u a l b u d g e t f o r c u r r e nt
f i s c a l year s h o w i n g e x p e n se
t o t a l s for p r o g r a m s , f u n d r a i s i n g,
a n d a d m i n i s t r a t i o n.
UTHFUL &
ANSPARENT
Q ACCURATE MATERIALS
All Solicitations and informational
materials, are accurate, t r u t h f ul
and not misleading.
© ANNUAL REPORT
Annual report that is available
t o all.
WEBSITE DISCLOSURES
S o l i c i t i ng charities must include
on their website:
• Annual r e p o r t details
• Mailing address
• Electronic access t o recent
IRS F o rm 990
DONOR PRIVACY
Addresses privacy concerns of
donors.
^ CAUSE MARKETING DISCLOSURES
Clearly disclose h ow t h e charity
benefits f r om the sale of products
or services that s t a t e or imply
that a c h a r i t y will benefit f r om a
consumer sale or transaction.
© COMPLAINTS
Responds p r o m p t l y t o and
acts on c o m p l a i n t s brought to
its a t t e n t i o n by t h e BBB Wise
Giving Alliance a n d / o r BBBs.
EFFECTIVENESS POLICY
B o a r d p o l i c y o f a s s e s s i n g , no
less t h a n e v e r y t w o years, t he
o r g a n i z a t i o n ' s p e r f o r m a n c e a nd
e f f e c t i v e n e s s a n d of
d e t e r m i n i n g f u t u r e a c t i o ns
r e q u i r e d t o a c h i e v e its m i s s i o n.
EFFECTIVENESS REPORT
W r i t t e n r e p o r t o n c h a r i t y 's
p e r f o r m a n c e a n d e f f e c t i v e n e ss
s u b m i t t e d t o b o a r d for
a p p r o v a l .
Q PROGRAM EXPENSES
A t least 6 5 % o f t o t a l e x p e n s es
s p e n t on p r o g r a m a c t i v i t i e s.
Q FUNDRAISING EXPENSES
< 3 5% o f r e l a t e d c o n t r i b u t i o ns
s p e n t o n f u n d r a i s i n g.
Q ACCUMULATING FUNDS
A v o i d s a c c u m u l a t i n g f u n d s t h at
c o u l d b e u s e d f o r c u r r e nt
p r o g r a m a c t i v i t i e s.
101
/Give.org
/Give.org
/Give.org