Principles for Charity Assessment | International Committee on Fundraising Organizations | September 2017

"1.1  In order to keep the confidence of donors that their donations are used for the right purposes and that a monitored charity is trustworthy, the following are set of standards for charities addressing key areas:

• Public Benefit: The standards require non-profit organizations to ensure their activities are directed to fulfill a mission which is dedicated to the public benefit.
• Governance: The standards require charities to have an active governing body and effective supervisory structures which fulfills their responsibilities and act with the necessary independence.
• Finances: The standards require charities to regularly provide financial information which is complete and accurate. The financial information should provide a true and fair view of the financial position and results of the operations of the charity.
• Efficiency: The standards require charities to be transparent about their costs for fundraising and overhead.
• Effectiveness: The standards require that charities regularly assess the result of their activities (performance and/or effectiveness) or at least that the monitoring organization promotes effectiveness evaluation.
• Integrity: Standards require charities to act with integrity, that their fundraising and other practices are ethical, and their communication is truthful, accurate and neither misleading nor aggressive.
• Transparency: Standards require charities to make comprehensive, useful and valid information about their background, finances, activities and results freely available to the public...."